Except for the first year in business, you can make that selection at the tax time of current taxes. EDIT: I am wrong: https://www.optionstaxguy.com/mark-to-ma

Except for the first year in business, you can make that selection at the tax time of current taxes. EDIT: I am wrong: https://www.optionstaxguy.com/mark-to-market https://www.optionstaxguy.com/mark-to-market