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Yes, @SgtofMarines and @JL5, they are stock trades, however, there are certain rules to abide by as with anything related to taxes. Individual traders and investors pay taxes on capital gains. Generally speaking, if you held the position less than a year (365 days), that would be considered a short-term capital gain, which is taxed at the same rate as ordinary income.

 

Here are some links to "rules" of day trading, as well as tips and tricks of the trade, so to speak:


 

Day Trading Tax Deduction Tips

 

Tax Implications of Trading

 

Day Trading and Taxes

 

Then, 

Posted by an "Alumni" of TurboTax back in 2019   Intuit Best Answer For Day Trading