rule

If you close out a short sale for a profit, the normal trade date and settlement date reporting rules apply. However, if you cover the short at a loss, you report the transaction as of the settlement date. Therefore, if you want to close out a losing short position this year so that you can deduct the loss this year, you must buy back the shares no later than two business days before the last trading day of this year, so that the trade has time to settle before the new year begins.

所有跟帖： 

• 你不考虑 wash sale啦？ -秋天的菠萝- ♀ (0 bytes) () 12/30/2019 postreply 09:12:04

• 你如果有意那么做，肯定要有意避开wash sale了 -猛牛- ♂ (86 bytes) () 12/30/2019 postreply 09:15:47

• 看来还挺复杂的。我还是买ETF来做空算了，呵呵。 -iBear- ♂ (0 bytes) () 12/30/2019 postreply 09:14:13