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Personal Investments • Section 1256 Contracts

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I don't know whether this question belongs in this section. If not, would appreciate if someone can suggest a forum.

I bought & sold an option on ARKK (ARK Innovation ETF) in the first half of 2023.

Then I bought another option on ARKK and still hold the option as of 12/31/2023.

The broker with my account has a change in custodian and clearing agent in Sept 2023.

So for 2023, I get two Form 1099-B: one from custodian1; and another from custodian2. Custodian1 report the Gains as a regular option in Box A. However, custodian2 treat the ARKK option as a Sec. 1256 contract and reported a Market-to-Market unrealized gain.

ARKK is an equity ETF; so I don't understand why custodian2 is treating it as a Section 1256 contracts. Can anyone shed any light on this?

But regardless, It seems to me that the ARKK options should be reported the same way by all brokers/custodians. How do I determine who is correct? And how can I deal with this for my tax return?

Statistics: Posted by aptiva4bh10 — Sat Mar 09, 2024 2:05 am — Replies 4 — Views 340



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