If you traded currency futures, you should refer to the section on futures trades for examples and instructions on how to report a futures position. Similarly, see the put or call option section of this guide for instructions on how to report currency options.
Aggregate the profit and the interest income and if the total is greater than $200, mark the appropriate income “Amount” column. Also, mark the “Type” columns corresponding to capital gains and interest income.
Yes. You may aggregate all positions for the same currency pair and treat them as a single entry in your financial disclosure report. If you have a series of closed positions and still maintain open positions, remember to mark the category of value in Block A of Schedule A according to the value of the open positions.
Follow the instructions for bank accounts in this guide.
You do not have to report foreign currency held in the form of paper currency or coins.
The reporting requirements will depend on the exact nature of the interest. Please consult your agency ethics official for additional guidance.
This guide is not intended to provide investment advice, and you should not rely on statements in this guide when making investment decisions.
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