Selling a stock

Dec 29, 2015 3 Replies

For tax purposes, is the transaction complete when the trade occurs or when it settles. Thinking about selling a stock and was wondering if it would show up this year or next.


It's the trade date. See Pub. 550, pages 55-56.

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It depends on the nature of the closing transaction.

If you are selling an asset you already have, the trade date controls.

If you are buying in to cover something you've sold short, the settlement date of the buy-to-cover controls.

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