Green's 2026 Trader Tax Guide

Green's 2026 Trader Tax Guide delivers comprehensive insights and practical strategies to help traders maximize tax benefits on their 2025 income tax returns. Whether you prepare your own return or work with a CPA firm, this guide gives you the tools to optimize your tax savings. While some opportunities for 2025 may no longer be available, the guide also positions you to make smart tax decisions and elections for the 2026 tax year. Across 19 expert-written chapters, the guide covers every major area of trader taxation, including trader tax status (TTS), Section 475 MTM accounting, and the tax treatment of a wide range of instruments: securities, Section 1256 contracts (futures), options, ETFs, ETNs, forex, precious metals, cryptocurrencies, digital assets, and swaps. It also explains accounting for trading gains and losses, business expenses, tax return preparation, tax planning, entity structuring, retirement plans, IRS and state controversies, traders in tax court, proprietary trading, investment management, international tax rules, ACA Net Investment Income Tax, short selling, state and local taxes, and key tax legislation, including the 2025 OBBBA. Whether you're an experienced trader or just getting started, Green's 2026 Trader Tax Guide provides the authoritative guidance you need to navigate complex tax regulations and make informed decisions to improve your financial outcomes. Published annually since 1997, Green's Trader Tax Guide remains the gold standard in trader taxation.