Included:
 
1. MARK-TO-MARKET ELECTION UNDER SECTION 475
Deadline
The IRS chose an unusual deadline for this election. Most elections are due at the end of the year, when you file your return. This election has to be made by the due date — without extensions — for the previous year’s tax return. The last day to make the mark-to-market election for the year 2011 is April 18, 2011 (the unextended due date for 2010 tax returns).
 
2. SCHEDULE C + FORM 4797