In order to close a short you must go to the market and acquire some securities to replace those you borrowed.
The acquired date is the date you closed the short sale.
The disposed date is the very same date if you closed at a profit.
For Stocks, the disposed date is two business days later (settlement) if you closed at a loss.
Note: Date Acquired and Date Disposed refer to Columns (b) and (c) on Form 8949 that you will report to the IRS.
Your trade date is the date you closed the trade and goes in (b). Settlement date must be calculated taking into account weekends and market holidays .
