The instruction from http://www.fairmark.com/traders/mtmelec1.htm states the election is made by attaching the statement to the tax return. I have already filed the return electronically and it's been accepted by the IRS. Are there other ways to declare the M2M status? I hope I have not missed the chance for M2M election for 2006! The deadline is 4/15/2006. Can I just send in the declaration by itself? Thank you.