@stephaneich
Your 1099-B conforms to the IRS reporting rules for short sales.
You are acquiring a security to close your short position.
That happens on the date you close the trade and that is Date Acquired.
The security purchased, an option, settles one business day later. That is the Date Disposed.
Your 1099-B probably shows both dates the same.
The day you entered into the short position is irrelevant.
