Generally an individual  trader must have made the automatically approved election prior to March 18, 1999. The election was either the proper (or even an improper) application of the Mark-to-Mark method on the tax return as originally filed or any other clear indication that the taxpayer intended to make such an election on his return as originally filed.

If the return with the election did not properly reflect the Mark-to-Market method in the calculation of the tax liability, the taxpayer must have filed an amended return properly reflecting the method no later than June 16, 1999.  If the amended return showed a change in your method of accounting for gains and losses due to the Mark-to-Market method you must also have completed an "Application for Change in Accounting Method" form 3115. The properly completed form was then to be sent concurrently to both the IRS office where you normally mail your amended tax return and to the national office of the IRS..   Note that there is no requirement that the tax return "properly reflects the  Mark-to-Mark method" for any tax year for which the tax return was originally filed after March 17, 1999.