Yes, the holding period on a short put does not matter. If you were long the put, then your holding period would matter when deciding whether the sale of the long put was either short-term or long-term. The IRS has stated the following with regard to long puts and expiration:
- If the option expires, its cost is either a long-term or short-term capital loss, depending on your holding period, which ends on the expiration date.
Regarding a short put, the IRS has stated the following:
- If your obligation expires, the amount you received for writing the call or put is short-term capital gain. If a put you write is exercised and you buy the underlying stock, decrease your basis in the stock by the amount you received for the put. Your holding period for the stock begins on the date you buy it, not on the date you wrote the put. (underline and bold added)
The above quoted material was obtained from IRS Publication 550 at page 58. Here is the link: Publication 550 Investment Income and Expenses
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