Use the details shown on your Broker's 1099-B,
You don't have to detail any transactions that are aggregated on Schedule D LIne 1a or Line 8a.
In order to close a short option before assignment you must go to the market and acquire some securities, in this case, some options.
The acquired date is the date you closed the short sale.
If the option expires, the Date Acquired it the date of expiry.
For Stocks, the disposed date is one business days later (settlement).
Stocks, formerly T+3 and T+2, and Options both now settle in one day (T+1).
According to tradelogsofware (tradelog.com) , with a loss incurred, the holding period is one day, but other gurus disagree with that analysis.
One day or zero days, the tax result is the same.
Note to those for whom it is not obvious: 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 position and goes in (b). Settlement date must be calculated taking into account weekends and market holidays.
@InvisibleCrow
