Hmm, Schedule D.
This is the first time someone said that these positions should be reported on Schedule D.
I did quite some research on this topic. The following are a couple of helpful web pages:
http://www.tradelogsoftware.com/resources/mark-to-market-form-4797/#form-4797
https://www.optionstaxguy.com/mark-to-market
They both mentioned Section 481(a) adjustment for the first year. But they didn't specify where this adjustment should go to. (You need to file Form 3115. But this form doesn't affect your actual tax return.)
Also in this post (https://support.tradelogsoftware.com/hc/en-us/articles/[phone number removed]-Additional-MTM-Reports this url doesn't work, because the forum replace a number string with the "phone number removed", it should be 115-004-507-954 without the dashes) it says: "The totals from the Gains & Losses report plus your total section 481 adjustment are your actual trading gain (or loss) for the year. The IRS, however, wants to see them broken down this way."
So I'm still thinking I should put it in 4797.
