Option write, expires:
Since you are short,
The acquired date is the date you closed the short sale or it expired.
Date Disposed is one business day after Date Acquired (options settle in one day)
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IRS says: Enter "Expired" in 8949 column e) cost, but Turbo Tax won't let you do that directly so you have to go through the "Add More Details" screen and select "Expired". Last I tried, this had no effect either.
I add "Expired" in the description.
Your gain is the amount you received and it is a Short Term Capital Gain. Always.
If you are a covered short or not it doesn't matter.
