Revocation of Election

A formal notice to the Internal Revenue Service (IRS) stating that you are cancelling your prior election to pay federal income tax. This election was created the first time you filed a Form 1040, which may have occurred years ago when you reported wages from your first job.

In practical terms, the Revocation of Election is a withdrawal from a voluntary election to be treated as liable for federal income tax. The authority to revoke this election is found in 26 U.S. Code § 6013(g)(4)(A).