In order to avoid the PAL rules, we are trying to group 2 activities together for the purposes of §469. 

However, there looks to only be the ability to "Elect to treat all interest in real estate as a single rental real estate activity" on the Individual Elections Summary for a Form 1040. 

My question is: Is there a default election like this (except not for a rental activity, but rather a business)

And if not, how would I go about putting in my own election statement?

Thank you.