See https://www.irs.gov/instructions/i4797#en_US_2021_publink13087td0e1984
Where to report your gains and losses.
Attach to your tax return a statement, using the same format as line 10, showing the details of each transaction. Separately show and identify securities or commodities held and marked to market at the end of the year. On line 10, enter “Trader—see attached” in column (a) and the totals from the statement in columns (d), (f), and (g). Also, see the instructions for line 1, earlier.
