>There's no official form. Very few tax elections have an "official form". Meanwhile, other tax elections are made all the time without even realizing it (for

>There's no official form. Very few tax elections have an "official form". Meanwhile, other tax elections are made all the time without even realizing it (for example, spouses filing a joint return are making an irrevocable election to do so). >You'd be hard pressed to design a more taxpayer unfriendly process. Obviously you don't know much about auditing partnership tax returns. :-)