CPA or EA Needed – Trader LLC (MTM §475, Form 1065, K-1s)

Scope of Work (Trader LLC – MTM Partnership)

• Preparation and filing of Form 1065 (partnership return)
• Schedule K-1s for all members (3 partners)
• Form 4797 for mark-to-market (MTM) trading activity
• Proper MTM treatment under IRC §475(f) (elected in 2023 and carried forward)
• Correct handling of broker 1099-B forms with wash sale adjustments

(wash sales to be ignored/overridden under MTM rules)

• Capital account tracking, including partner capital contributions
• Accrual of AFR-based interest on a prior-year partner loan (interest accrued in 2025, unpaid at year-end, to be paid in 2026)
• Filing the return under your PTIN as the paid preparer

Notes

This is an active securities trading LLC, not an investor return.

Trader income is not self-employment income.

No Schedule C, no SE tax.