Day Trader Taxes 每日股市交易者税务计划

Many friends are trading daily in the stock market. Some of them might want to make it a business instead of just going by the regular capital gain tax rule.

How to qualify as a trader in IRS tax code topic 429

First, generally, the trader needs to

  • seek to profit from daily market movements in the prices of securities and not from dividends, interest, or capital appreciation;
  • carry trading activity substantially, and with continuity and regularity.

Second, form a company to show your commitment to above business missing

Third, make sure you make the mark-to-market election by the original due date (not including extensions) of the tax return for the year prior to the year for which the election becomes effective.

Once you do the above 3 things, you could almost less likely to be challenge by IRS if you get audited for claiming to be a day trader.

The downside of the being a day-trader is not to be able to claim the tax benefits of the long-term capital gain and qualified dividend.

Please contact for details:

200 Centennial Avenue, Suite 106, Piscataway, NJ 08854

Phone: (732) 896-0272

cpa@cindiellc.com

___________________________________________________________________

许多朋友每天在股票市场上交易。他们中的一些人可能想使它成为生意,而不是仅仅按照常规的资本收益所得税规则行事。

如何符合IRS税法主题429中的交易员资格

首先,一般来说,交易者需要

寻求从证券价格的日常市场变动中获利,而不是从股息,利息或资本增值中获利;
实质性地进行交易活动,并具有连续性和规律性。


第二,组建公司以显示您对上述业务的承诺缺失

第三,请确保您在选举生效的前一年的纳税申报表的原始到期日(不包括延期)之前进行按市值计价的选举。

完成上述三项操作后,如果您因声称自己是日间交易员而受到审核,您几乎不太可能受到IRS的挑战。

做为日间交易者的不利之处是不能要求获得长期资本收益和合格股息的税收优惠。

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