请教三心 or Anyone knows IRS code 1092 straddle ?

来源: QQQ2074 于 2025-12-01 20:49:55 [] [旧帖] [给我悄悄话] 阅读数 : (579 bytes)
本帖于 2025-12-01 21:37:31 时间, 由普通用户 QQQ2074 编辑

Just found out today that if I hold

1) QQQ positions

2)  protective QQQ put options 

 

Closing QQQ puts at loss will trigger IRS code 1092 straddle. Basically if I have unrealized gains on QQQ, then I can NOT report the realized loss on the puts. Instead, the loss on the put will be added back as the cost basis of qqq

 

do I understand this correctly? And in reality, does IRS  really follow it up? I don't think my brokers will label them as section 1092 transactions 

所有跟帖： 

• This could indeed be the case. Best to consult a tax advisor -三心三意- ♂ 给 三心三意 发送悄悄话 三心三意 的博客首页 (0 bytes) () 12/02/2025 postreply 07:16:03

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