Nol

[Acownt4it]

I efiled a return on Friday 10/5/07. It was accepted by IRS on 10/6/07. In my infinite wisdom, I did not elect to forego the carryback period for NOL. I would like to mail this election with an explanation before 10/15/07. I have a couple of questions.
1. Will the IRS accept this election even though I already efiled it but it is before 10/15/07?
2. Where do I mail this letter? I am in IL and my client lives in AZ?

As always, thanks for your help.

[Bees Knees]

You can do it on an amended return.

IRS Pub 536 says:

“If you filed your return timely but did not file
the statement with it, you must file the statement
with an amended return for the NOL year within
6 months of the due date of your original return
(excluding extensions). Enter “Filed pursuant to
Section 301.9100-2” at the top of the statement.”

[Acownt4it]

thanks

Bees you are the best