Puts and Calls


Taxpayers have two main options for diversifying their investment portfolio, hedging their current investment position against risk and speculating on short-term fluctuations. The two main types of options are puts and calls, both of which expire relatively quickly. Learn the tax rules for the exercise, sale or expiration of these options so you can help your clients with these complicated tax matters.


Upon completion of this course, you will be able to:

  • Define the basic rights of a put or call holder.
  • Identify the tax consequences when a put is exercised, sold or expired.
  • Identify the tax consequences when a call is exercised, sold or expired.

Course Details

This course includes an e-book and exam questions to help you earn CPE. CPE is issued after the exam is successfully completed.


Presented by:

How to Earn CPE

To receive credit for this self-study course, you must successfully pass the course exam with a score of 70% or better.

Self-study courses and exams generally expire one year from the date of purchase. The AFTR course expires on December 31 of each year as required by the IRS.

Cancellation Policy

​Because this is an online education offering, it is nonrefundable.

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