Hedged Your Stock Portfolio? Why Your Loss Might Be Deferred скачать в хорошем качестве

Hedged Your Stock Portfolio? Why Your Loss Might Be Deferred

You bought a stock, but you were smart—you bought a "Protective Put" or an inverse ETF to hedge your risk. The stock dropped, and you sold it to harvest the tax loss, but you kept the profitable hedge open. You think you just lowered your tax bill. You are wrong. You just walked into the "Straddle Trap." Because you hold an "Offsetting Position" with an unrealized gain, the IRS views your trade as a single economic unit. They will defer your loss to a future year, denying you the deduction right now when you need it most. As The Finance Observer, I’ve performed a forensic review of the "Straddle Rules" and the specific calculations on Form 6781 that trigger this deferral. In this video, we dissect the "Economic Substance" doctrine, why "Qualified Covered Calls" are your only escape hatch, and the "Double Torpedo" that hits investors who inadvertently spike their AGI by missing this rule. FORENSIC BREAKDOWN: 0:00 The "Straddle Trap": Why hedging a loss kills your current-year deduction 0:54 The Definition: "Offsetting Positions" (Stock + Put Option = One Unit) 01:36 The Consequence: Why the loss is "Deferred" rather than Disallowed 02:45 The Calculation: Loss ($10k) minus Unrecognized Gain ($8k) = Deductible ($2k) 04:27 The "Crime Scene": Form 6781, Part 2 (Column G: Unrecognized Gain) 05:16 The Safe Harbor: The "Qualified Covered Call" (QCC) Exception 05:42 The 3-Part Test: Exchange Traded, 30 Days, Not "Deep in the Money" 06:27 The "Tax Cliff": Losing the value of a deduction when tax brackets drop 07:03 The "Double Torpedo": How a deferred loss triggers the 3.8% NIIT & IRMAA 07:26 The Verdict: Is your portfolio hiding a "Tax Time Bomb"? DISCLAIMER: I am The Finance Observer. This content is for educational purposes only. The Straddle Rules (IRC Section 1092) are complex and apply to "actively traded" personal property. Specific exemptions exist for "Qualified Covered Calls" and "Identified Straddles." Always consult a qualified CPA to analyze your specific options positions before filing Form 6781.