Green’s 2026 Trader Tax Guide

About the Guide

The 2026 online guide PDF is 157 pages, sized 8.5 x 11, single-spaced, and easy to read. You will have immediate access after purchase—use the Download PDF link provided in your email receipt and in your browser.

Green’s 2026 Trader Tax Guide delivers comprehensive insights and strategies to help traders maximize tax benefits for their 2025 and 2026 tax returns. Whether you self-prepare or work with a CPA firm, the guide helps you optimize deductions, elections, and planning. While certain 2025 opportunities may have passed, the guide positions you to take advantage of crucial tax strategies and elections for 2026.

This year’s edition includes extensive coverage of the new OBBBA tax act, showing traders how to capture tax savings on both 2025 and 2026 returns.

Featuring 18 in-depth chapters, the guide addresses all major trader tax topics, including:

• Trader tax status

• Section 475 MTM

• Tax treatment for equities, 1256 contracts, options, ETFs, ETNs, forex, precious metals, cryptocurrencies, and digital assets

• Accounting for trading gains and losses

• Business expenses for traders

• Tax return preparation tips

• Tax planning and entity strategies

• Retirement plans

• IRS and state controversy

• Traders in tax court

• Proprietary trading and investment management

• International tax considerations

• Short selling

• Impacts of major tax laws, including ACA NIIT, TCJA, SECURE, and OBBBA

The new Chapter 18 provides essential guidance on OBBBA, beginning with the 2025 tax year, and OBBBA changes are integrated throughout the guide.

Whether you are an experienced trader or just getting started, Green’s 2026 Trader Tax Guide is an indispensable resource for navigating complex tax rules and making informed decisions that enhance your financial results.

About the Author

Robert A. Green, CPA, is the founder, owner, and CEO of Green & Company, Inc., and the creator of GreenTraderTax.com. Widely regarded as the leading authority on trader tax, Mr. Green is a longtime Forbes contributor and a prominent educator in the trading industry.

He is the author of The Tax Guide for Traders (McGraw-Hill, 2004) and the annually published Green’s Trader Tax Guide, the industry’s most trusted resource for active traders and tax professionals. His expertise is frequently sought by major financial media outlets, including The New York Times, The Wall Street Journal, Forbes, and Barron’s.

Mr. Green regularly presents trader tax webinars for Interactive Brokers, Money Show, and numerous trading platforms, brokerage firms, and financial organizations. He also founded and managed two CPA firms dedicated to serving traders—Green, Neuschwander & Manning, LLC (GNM), and Green & Company CPAs—establishing a national reputation for leadership and innovation in trader tax compliance and planning.

Editor’s Note from Star Johnson, CPA, Principal of GNM

Nearly every chapter in Green’s 2026 Trader Tax Guide needed to be updated this year due to the passage of the One Big Beautiful Bill Act (OBBBA) in mid-2025, which changed dozens of tax provisions that directly impact traders and investors alike beginning in the 2025 and 2026 tax years.

As a result, this year’s guide has become essential reading even for long-time users, with expanded coverage that explains how OBBBA’s new framework applies specifically to traders, enabling them to turn complex statutory changes into concrete trading and tax decisions.