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Options Strategies Tax Planning
Section 1256 Explained: How Some Index Options Get 60/40 Tax Treatment and Year-End Mark-to-Market

Not all options are taxed alike. A plain-English look at Section 1256 contracts: the 60/40 long-term/short-term split, year-end mark-to-market, and the wash-sale and carryback rules that come with them.

October 20, 2026 ET