Stock版 - 关于Mark-to-Market Election |
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s*******e
发帖数: 68 | 1 【 以下文字转载自 PraticalTrading 俱乐部 】
发信人: stockdude (阵地游击战), 信区: PraticalTrading
标 题: 关于Mark-to-Market Election
发信站: BBS 未名空间站 (Tue Jun 29 23:36:26 2010, 美东)
渡假归来，股市大跌，这里的帖子都少了好多。
前一段时间说过，研究好了mark-to-market election后，来这里讨论，先把我的resea
rch分享一下。
没有看到mark-to-market election对身份的要求，我认为Nonresident Alien也可以ma
rk-to-market。但是保税的时候和resident是不一样的，股版有讨论，capical loss不
能抵税，gain要交的税率很高，因为只能算作US non-relate。
关于mark-to-market election的步骤，publication 550（pg 73）写的很清楚：
To make the mark-to-market election for 2010,you mus | m*****i
发帖数: 4342 | 2 Before you can elect mark to market. You have to be a trader in order to
qualify.
In other words, your main job is trading stock(making a living by trading
stock).
resea
ma
【在 s*******e 的大作中提到】
: 【 以下文字转载自 PraticalTrading 俱乐部 】
: 发信人: stockdude (阵地游击战), 信区: PraticalTrading
: 标 题: 关于Mark-to-Market Election
: 发信站: BBS 未名空间站 (Tue Jun 29 23:36:26 2010, 美东)
: 渡假归来，股市大跌，这里的帖子都少了好多。
: 前一段时间说过，研究好了mark-to-market election后，来这里讨论，先把我的resea
: rch分享一下。
: 没有看到mark-to-market election对身份的要求，我认为Nonresident Alien也可以ma
: rk-to-market。但是保税的时候和resident是不一样的，股版有讨论，capical loss不
: 能抵税，gain要交的税率很高，因为只能算作US non-relate。
| s*******e
发帖数: 68 | 3 Minncai Danu, thanks for your comments.Trader is not clearly defined, in my
opinion.
Here is the defination from schedule D instruction:
You are a trader in securities if you are engaged in the business of buying
and sell-ing securities for your own account. To be engaged in business as a
trader in securi-ties, all of the following statements must be true.
> You must seek to profit from daily market movements in the prices of secur
i-ties and not from dividends, interest, or capital appreciati
【在 m*****i 的大作中提到】
: Before you can elect mark to market. You have to be a trader in order to
: qualify.
: In other words, your main job is trading stock(making a living by trading
: stock).
:
: resea
: ma
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