KristinaK
Employee Tax Expert

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No, you do not need to report them on Schedule D.

 

If you made a timely and valid mark-to-market election under section 475(f), then you will treat the gains and losses from your trading activity as ordinary and therefore report them on Form 4797, Sales of Business Property. If you have expenses associated with that trading activity, you can deduct them on Schedule C. 

 

 

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