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    Tax Issues

    How are covered calls taxed?

    The IRS wants to make sure investors do not use deep-in-the-money options when writing covered calls since that would allow investors to possibly:

    • Mismatch gains and losses in different tax years
    • Substantially reduce the risk of holding positions

    As a result, the IRS developed the Qualified Covered Call (QCC) rules. Generally, if an investor is seeking to grow the underlying security position to long-term capital gain status, while preserving Qualified Dividend Income (QDI), they should limit their call writing activities to at-the-money and out-of-the-money options with 30 days or more until expiration. However, if an investor utilizes calls with greater than 12 months to expiration, they will have to adjust the Lowest Qualified Benchmark (LQB) by 2% per quarter.

    The call premium received from a QCC will be recognized as a short-term capital gain if the option expires or the investor enters into a closing transaction. However, if the option is assigned, the premium will be taxed in accordance with the underlying stock position.

    How are protective puts taxed?


    If your position in the stock is not eligible for long-term capital gains treatment and you purchase a protective put, your holding period is eliminated. Unfortunately, your holding period will not restart until the put is disposed. However, a put purchase will not affect your holding period if either:

    • The stock is already eligible for long-term capital gains treatment
    • The put is “married” to the stock purchase

    In either scenario, Qualified Dividend Income (QDI) is forfeited while the put is in place.



    * Please be aware of the fact that tax laws and regulations can change and are subject to varying interpretations. Investors should consult with tax advisors for up-to-date tax advice applying to their particular investments.

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  • 按照马克思的原义,共产主义是"以每一个个人的全面而自由的发展为基本原则的社会形式"。这一基本原则的实现,涉及社会政治、经济、文化等方方面面。离开这一基本原则侈谈 2019-02-15
  • 全国森林特色小镇建设开始申报 2019-01-30
  • 武警重庆总队举行干部退役仪式 2019-01-30
  • 犬伤人,有人伤人厉害吗 2019-01-28
  • 山西出版界融媒体的探索者 2019-01-28
  • 更别忘了马克思对共产主义设定的另一个条件:劳动不再是谋生的手段。这一点哈儿是怎么也不能理解的,哈儿嘛,夏虫不可语冰嘛。 2019-01-18
  • 李睿的专栏作者中国国家地理网 2019-01-17
  • 智媒云图(Intell Vision):图书馆“书童” 2019-01-15
  • 毕业证需要一张纸来证明真假,妥吗 2019-01-15
  • 阶级是过去私有制社会的产物,在现代公有制和私有制并存的社会主义社会,阶级已不复存,存在的是阶层。 2019-01-09
  • 中国经济稳中向好的发展态势没有变 2019-01-09
  • 简氏:中国暗剑无人机再曝光 或是超音速空优战机 2018-12-30
  • 浙江省新闻道德委员会举报中心投诉电话、网络安全举报电话 2018-12-30
  • 2018父亲节祝福语大全 父亲节祝福短信大全 2018-12-27
  • 北京市门头沟区31名学生担任消防宣传公益小天使 2018-12-27