Report short options trades that expired as follows:
Let's say you sold a put contract for $100 that expired worthless. Your acquisition date is the date you "sold" the put. The sales date is the day the contract expired. Your cost basis is zero, and your proceeds are $100. You have a short term gain of $100.
If you sold a call, your acquisition date is the date you sold the call, the sales date is the date the call expired. The proceeds are you what you sold the call for, and the cost basis is zero.
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