if you have an S-corp the dividends and interest income are still report as such on the 1120-S expenses are reported on page 1. without the MTM election trading gains and losses are reported on the 8949/schedule D. the same is true if you have not elected S-Corp status, the dividends and interest are reported on the 1099-DIV or INT. a trader reports trading expenses on schedule C. Without th emTM election trades go on schedule D/form 8949. Note that direct expenses of buying and selling securities are part of the gain or loss. such as brokerage commission, exchange fees
