Tax Forms And Deadlines For Active Traders
It’s essential to have a common understanding of what expenses traders can deduct, what constitutes day trading income, and what particular rules apply if the IRS considers you a qualified active trader. What matters most is that you’ll need to know what tax forms to fill out and when they’re due. At Traders Accounting, we’re here to present you with information on what type of tax forms you’ll need to have on hand when it’s time to start filing. Each tax situation is different, depending on if you qualify as an active trader by IRS standards or not.
Forms For Qualified Traders
If you complete the mark-to-market-election on Form 3115, you’re considered to be in the business of trading. Business expenses for individual tax filers can be filled out on Schedule C on Form 1040. Record your trading losses and gains on Part II of Form 4797.
Not Considered Traders By The IRS
Active traders should itemize investment expenses and business deductions on Schedule A of Form 1040. (Attach Form 4852 if it’s used to figure in investment interest expenses) Then report capital losses and gains from trading on Schedule D of Form 1040.
Did Your Trader Business Convert To A C Corp From An LLC In 2017?
Once an LLC turns into a C Corp for trading, the IRS will give traders 3 1/2 to file a short tax year return. If you converted your business from trading as an LLC to a C Corporation, you’d want to work with a tax professional as soon as possible.
Pay Taxes On A Quarterly Basis
Active traders who have significant earnings from day trading are responsible for paying installments by the fifteenth day of the 4th, 6th, 9th, and 12th month of the tax year. Ultimately, federal and state tax authorities expect all taxpayers to pay tax on income on a periodic basis throughout the year. Otherwise, you will likely be subject to costly interest and penalties on what you owe.
When Business Taxes Are Due In 2018
A business entity tax return is based on the type of entity, whether you intend on filing an extension, and if there are any federal or weekend holidays for that year. The following 2018 business tax deadlines for 2017 tax show when each type of business entity needs to file taxes.
Entity Type Tax Deadlines
- Deadline for S Corporations (Form 1120S) and for partnerships (Form 1065) – March 15th, 2018
- Deadline for C Corporations (Form 1120) and individuals (Form 1040) – April 17th, 2018
- Extension deadline for partnerships and S Corporations – September 17th, 2018
- Extension deadline for C Corporations and individuals – October 15th, 2018
To request a 6-month extension, S Corporations, partnerships, and C Corporations all use Form 7004 and individuals use Form 4868.
We highly recommend that you file your taxes as soon as possible before they are due if you think you’ll miss any deadlines. If you end up paying late on taxes that you owe, you may get penalized with interest charges. If you are interested in finding out how Traders Accounting can help you with trader tax, visit our contact us page or call 800-938-9513 and let us help you get started today!
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