Section 1256 Contracts Information Smart Worksheet
A Transaction Information:
(a) (b) (c) (d) (e) (f)
Name of Description Aggregate Codes' T SE
Broker (Form 1099-B, Box 1a) Profit or (Loss) S
(Box 11) J
B No Form 1099-B Received N
Totals for codes H, L, O, and C:
1 Hedging transactions H
2 Loss carryback (use Code L only on an amended return). L
Foreign currency contracts:
3 Treated as ordinary income or loss O
4 Elected to be treated as capital gain or loss C
C Section 1256 contracts from Schedules K-1
EFTA01220924