I'm sure this must be a common issue but I have not yet found a definitive answer. Like many daytraders I began with equities and filed form 3115(in 2000 in my case) to change my accounting method to MTM. I would like to switch to trading mostly eminis without losing the 60/40 capital gains tax advantage. On form 3115 under "Description of Change" I typed in "Trader Business on Schedule C"(copied from the example given in Green and Company's" sample form). As far as I can tell there is no mention of commodities or securities anywhere on the form. I have heard various opinions even among CPA's as top whether I would have to include the eminis(which I will be daytrading) as MTM. With the amount of daytraders now also doing futures I'm sure many of us share this dilema