1099-INT and 1099-DIV for Traders of Secuities (MTM)

[dadick83]

I've searched but can't find an answer for this.  I have a dedicated brokerage account that I use exclusively for my 475(a) elected trading business that I've previously reported on a Schedule C.  This year, the account kicked off both reportable interest and dividends.  How do I report those for the business as in my mind they should be considered business income, and not personal income?

Thanks

[ThomasM125 · Accepted solution]

As with pass-through entities such as S corporations and partnerships, interest and dividend income associated with self-employment income would be reported on Form 1040 as personal interest and dividends. There is no where to enter that type of income on a schedule C form.