My primary backer wants to set up our account at IB as a Chapter S corporation. However I have almost 300k in personal carryover losses that I dream will one day get eaten up. My question is , are corporate trading profits "earned" or applicable to carry-overs? Before anyone answers saying file for treatment as a Pro with the IRS, keep in mind that a change in accounting forfeits all old carry over losses. Also is IB cool about corporate futures accounts?