It depends. Unrealized profits and losses on straddles are generally not reported on your tax return until they are realized. However, there are specific rules for certain types of investments, such as Section 1256 contracts, which are subject to mark-to-market rules. These rules require you to report gains and losses as if they were sold at fair market value at the end of the tax year, even if they are unrealized.
Unless you do have mark-to-market gains and losses on straddles, you may ignore lines 9-10.
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