Anonymous
Not applicable

Investors & landlords

you need to look at certain parts of irc section 1256 to see if your trades qualify as 1256 contacts,  if they do they're reported on form 6781

https://www.law.cornell.edu/uscode/text/26/1256

 

here are the parts to look at

1256(b)(1)(C)   - nonequity option

1256 (g)(3) - defines nonequity option 

1256(g)(5) - defines  listed option

1256(g)(7) - defines qualified trading platform