Taxpayers have the option to choose how they want to be taxed, either by arranging their affairs to qualify for certain tax treatments or by explicitly telling the IRS how they want to be taxed. While scholars often focus on limiting implicit tax planning, explicit tax elections are not studied as much. This article provides a framework for understanding how explicit tax elections are used in the federal income tax system. It discusses the problems, functions, and recommendations for designing explicit tax elections to maximize their effectiveness. Despite criticisms, well-designed explicit tax elections can be valuable tools in the tax system and provide insight into the balance of power between taxpayers and the government.