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.