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Returning Member
posted Aug 2, 2020 12:32:34 AM

Amend 2019 return to elect mark-to-market accounting method

Filed my 2019 return in April and now I want to change the accounting method for day-trading to Mark-to-market due to expected losses for 2020.

 

Can I file an amended return just for this? 

 

Thanks.

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1 Best answer
Level 15
Aug 2, 2020 6:50:21 AM

A trader must make the mark-to-market election by the original due date (not including extensions) of the tax return for the year prior to the year for which the election becomes effective....

 

See https://www.irs.gov/taxtopics/tc429

 

See also https://www.journalofaccountancy.com/issues/2014/jul/sec-475-election-20149537.html

1 Replies
Level 15
Aug 2, 2020 6:50:21 AM

A trader must make the mark-to-market election by the original due date (not including extensions) of the tax return for the year prior to the year for which the election becomes effective....

 

See https://www.irs.gov/taxtopics/tc429

 

See also https://www.journalofaccountancy.com/issues/2014/jul/sec-475-election-20149537.html