I found this by Googling  6013(g) and I didn't even know what you were asking about.   https://www.irs.gov/pub/int_practice_units/JTO9431_02_09.PDF 

It's amazing what's out there on the World Wide Web.  

see page 9  Step  2  column headed "Considerations"   

it tells how to make the election on the tax return

Good luck