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Can QQQ, SPY and DIA be treated as 1256 contracts?

If QQQ, SPY or DIA is day traded exclusively in a brokerage account can the ETF trading be treated as a 1256 contract? Would the the 60/40 rule apply and marked to market calculation of loss/gain?

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Can QQQ, SPY and DIA be treated as 1256 contracts?

none of those etfs meet the definition of a 1256 contract. if they were your broker would be required to report them as such.

(b)Section 1256 contract defined
(1)In general
For purposes of this section, the term “section 1256 contract” means—
(A)any regulated futures contract,
(B)any foreign currency contract,
(C)any nonequity option,
(D)any dealer equity option, and
(E)any dealer securities futures contract.

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