When does selling (writing) options count for tax purposes?
If you take the profit or loss next year, it counts on next year's taxes.  There's no profit or loss until that happens.
Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
When does selling (writing) options count for tax purposes?

### Response:
If you take the profit or loss next year, it counts on next year's taxes.  There's no profit or loss until that happens.