2 Questions; This is my first year of M-t-M. I am going to have my return professionally done, but I still like to do it my-self to "check", and this will be my accountants first return that is M-t-M. He is good, but does not have ESP. 1. Were do you realize the interest earned on accounts designated as "trading" or "M-t-M." I am thinking it must be included on form 4797 (with the Cost basis, plus other improvements section), or some where on schedule C (other income, including Federal and state gasoline or...).? Maybe the interest from the mark-to-market accounts is just included with other interest? 2. Those that are M-t-M. Do you even include your trades that were for your trading business on a scedule D (being that the gain or loss is not a capital gain or loss)? Or, do you just list all trades and include it with the schedule C (this is what I am assuming)? If you do include with schedule D; how do you present it? I would "think (yes real thought!)" that you could just list the trades without a full Gain or loss for each one (no wash sale etc.). Thank you so much. I looked at my post and I mispelled "Interest" 3 times! I need a vacation!