Form
 
 
6781
Department of the Treasury  
Internal Revenue Service 
Gains and Losses From Section 1256 
Contracts and Straddles 
a
 
Information about Form 6781 and its instructions is at 
www.irs.gov/form6781.
 
a
 
Attach to your tax return. 
OMB No. 1545-0644 
20
13
Attachment 
Sequence No.  
82
Name(s) shown on tax return  
Identifying number 
Check all applicable boxes (see instructions). 
A 
Mixed straddle election 
B 
Straddle-by-straddle identification election 
C 
Mixed straddle account election 
D 
Net section 1256 contracts loss election 
Part I 
Section 1256 Contracts Marked to Market 
(a)  
Identification of account 
(b) (Loss)  
 
(c) Gain  
 
1 
2 
Add the amounts on line 1 in columns (b) and (c) 
....
2 
( 
) 
3 
Net gain or (loss). Combine line 2, columns (b) and (c) 
.................
3 
4 
Form 1099-B adjustments. See instructions and attach statement
..............
4 
5 
Combine lines 3 and 4 
..........................
5 
Note:  
If line 5 shows a net gain, skip line 6 and enter the gain on line 7. Partnerships and S corporations, see 
instructions. 
6
If you have a net section 1256 contracts loss and checked box D above, enter the amount of loss to be 
carried back. Enter the loss as a positive number 
..................
6 
7 
Combine lines 5 and 6 
..........................
7 
8
Short-term capital gain or (loss).  
Multiply line 7 by 40% (.40). Enter here and include on the appropriate
 
line 
of Schedule D (see instructions) 
.......................
8 
9
Long-term capital gain or (loss).  
Multiply line 7 by 60% (.60). Enter here and include on the appropriate
 
line 
of Schedule D (see instructions) 
.......................
9 
Part II 
Gains and Losses From Straddles.  
Attach a separate statement listing each straddle and its components. 
Section A—Losses From Straddles 
(a) 
Description of property 
(b) 
Date 
 
entered 
 
into or 
 
acquired 
(c) 
Date 
 
closed out
 
or sold 
(d) 
Gross
 
sales price 
(e) 
Cost or 
 
other basis 
 
plus 
 
expense of 
 
sale 
(f) Loss. 
If column (e) 
is more than 
 
(d), enter 
 
difference. 
 
Otherwise, 
 
enter -0-
(g) 
Unrecognized 
gain on 
offsetting 
positions 
(h) Recognized loss. 
If column (f) is more 
than (g), enter 
difference. 
Otherwise, enter -0-
 
 
10 
11a
Enter the short-term portion of losses from line 10, column (h), here and include on the appropriate line of 
Schedule D or Form 8949 (see instructions) 
....................
11a 
( 
)
b
Enter the long-term portion of losses from line 10, column (h), here and include on the appropriate line of 
Schedule D or Form 8949  (see instructions) 
....................
11b 
( 
)
Section B—Gains From Straddles 
(a) 
Description of property 
(b) 
Date 
 
entered 
 
into or 
 
acquired 
(c) 
Date 
 
closed out
 
or sold 
(d) 
Gross
 
sales price 
 
 
(e) 
Cost or other
 
basis plus 
expense of sale 
 
 
(f) Gain.
 If column
 
(d) is more than (e), 
enter difference. 
Otherwise, enter -0-
 
 
12 
13a
Enter the short-term portion of gains from line 12, column (f), here and include on the appropriate line of 
Schedule D or Form 8949  (see instructions) 
....................
13a 
b
Enter the long-term portion of gains from line 12, column (f), here and include on the appropriate line of 
Schedule D or Form 8949  (see instructions) 
....................
13b 
Part III 
Unrecognized Gains From Positions Held on Last Day of Tax Year.  
Memo Entry Only (see instructions) 
(a) 
Description of property 
(b) 
Date
 
acquired 
(c) 
Fair market value on last 
 
business day of tax year 
 
 
(d) 
Cost or other basis
 
as adjusted 
 
 
(e) Unrecognized gain. 
If column (c) is more 
than (d), enter difference. 
 
Otherwise, enter -0-
 
 
14 
For Paperwork Reduction Act Notice, see instructions. 
Cat. No. 13715G 
Form 
6781
 (2013) 
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