{
  "id": "ELE_FISCAL_YEAR_DEFERRAL",
  "name": "Election of Taxable Year Other Than Required Year",
  "category": "timing",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Partnerships, S-Corps, and PSCs not part of a tiered structure; requires making 'required payments' under Section 7519 for partnerships/S-Corps or meeting deduction limits under 280H for PSCs.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Partnerships, S corporations, and personal service corporations can elect a taxable year other than the required calendar year, allowing for a deferral period of up to 3 months.",
  "irc_reference": "IRC §444",
  "deadline": "",
  "savings_potential": "medium",
  "benefits": "business",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}