再次读了上面的link，Turbotax support page

我的理解是，第一年要照下面的三条file 1040，即用Sch-D report cap-gains with wash sales rule , 不能用 mark-to-market，在Sch-C BoxA 里写上 “Securities trader”。这样，虽然没有用mark-to-market report cap-gains，但还是可用Sch-C report trading related expenses。下一年，你则进入trader status，可用mark-to-market rule。

Preparing the Return

Before filing as a trader, you should carefully consider whether you qualify as a trader, and whether the benefits of trader filing justify the audit risk. Then, if you want to file as a trader and have not made the mark-to-market election, you should file as follows:

• Report your trading gains and losses on Schedule D, just as you would if you were filing as an investor. Note that you are subject to the wash sale rule.
• Report the allowable deductions associated with your trading business on Schedule C. In Box A on this schedule you will describe yourself as "securities trader."
• Schedule C generally doesn't have any income on it because your income is capital gain on Schedule D. The total of your trading deductions shows as a loss, which carries to line 12 of Form 1040, reducing the amount of tax you pay on trading gains or other income.

Tax professionals who are not familiar with trader tax returns are likely to react to this description by saying, "That can't be right." It goes against everything a tax pro learns to put the income from a business on Schedule D — or to file a Schedule C when there's no operating profit, and no possibility of operating profit. Yet this is the way traders file, and IRS guidance described on the next page of this guide now makes it clear this is the case.