It is correct. Option write, expires:
Since you are short, the Date Acquired shows the date of expiration.
This is a common misundertanding. Sometime it takes several years of rereading the IRS Pubs to finally see the light.
Please refer to IRS PUB 550 for how to report on 8949
Quote:
"If an option that was granted (written) expired, enter the expiration date in column (b) and enter “Expired” in column (e). Fill in the other columns as appropriate."
