How Do I Report Standard Options ?
You report standard call and put options the same as stock trades.
For example, when you buy-to-open and then sell-to-close options, report them the same as though
you had bought and then sold stock.
Or, when you sell-to-open and then buy-to-close options, report them the same as though
you had sold-short and then bought-to-cover stock.
Use Form 8949 to report standard options trades.