I believe this topic was discussed in another thread, but can't seem to locate it. As an individual at-home trader of both futures and futures option contracts (e-minis and open outcry), and stocks and stock options, I've read that you can separate the two businesses to take advantage of MTM (marked-to-market) for the equities side, and take advantage of special tax treatment for the commodities/futures side. My question boils down to how to file these separate businesses as 1 individual (myself). Anyone involved in this same type of situation? Replies appreciated.