That makes a lot more sense now, thank you! So two examples/clarifying questions:
1) I was short a put and was assigned, therefore having to buy x shares of the stock. I am still holding the stock. Does that mean there are currently no tax consequences for the year 2019, even though I received the option premium in 2019?
2) I went short a call near the end of 2019, collecting premium. However, the call expired in 2020. Does that mean there are no tax consequences in 2019, and this would instead be reported on 2020 taxes?
