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Deductions & credits
Per the IRS link you provided, "Traders can choose to use the mark-to-market rules". Focusing on the words, "can choose", this seems to indicate that you can be a trader (assuming all other requirements are met), and NOT elect mark to market, and still claim expenses. Are you sure you *must* claim mark to market as you state?
‎December 13, 2021
8:56 PM