"Buying to close a call is more difficult. "
why?
If you close a short sale your cost is the amount to pay to close the position.
your proceeds is the amount you receive to open the position.
Neither of these is a negative amount; real dollars are involved.
"Report the difference between the amount you pay and the amount you received for the [put or call] as a short-term capital gain or loss". (shorts are always short term transactions.)
I don't understand why brokers put negative proceeds amounts in your 1099-B.
For instance, TD Ameritrade does it that way. And others, like your broker.
