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See Section 197A1, 197A1A and Rule 29C Form

See Section 197A1, 197A1A and Rule 29C Form

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r s 6781 gains and losses from section 1256 contracts and straddles so taxpayers use this form to report any gain or loss on Section 1256 contracts under the mark to Market rules and they also would use this to report any gains and losses under Section 1092 from straddle positions so uh let's briefly take a look at the form and then we'll kind of walk through some of the terminology so in in part one this is the section that reports section 1256 contracts Mark to Market in part two uh we report gains and losses from straddles uh so in section A of part two we'll be reporting losses from straddles in section B we'll be reporting gains on straddles and then they'll go either on Schedule D or on IRS form 8949 depending on your situation and then in part three is really an uh it's a memo note entry uh specifically it's uh capturing unrecognized gains from positions that you held uh on the last day of the tax year so this is really uh

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