Extract to table

This election must be filed with the Internal Revenue Service no later than [Insert date that is 30 days after Closing Date]

00, this election must still be timely filed with the Internal Revenue Service

Where to File IRS Filing: The original signed election must be mailed to the Internal Revenue Service Center where the taxpayer files his or her federal income tax return

The election must be filed by mail

Filing Deadline The election must be filed with the Internal Revenue Service no later than thirty (30) days after the date on which the property was transferred to the taxpayer

Copies to Be Provided In addition to filing the original signed election with the Internal Revenue Service, the taxpayer must provide copies as follows: 1