A Trader in Securities reports trading expenses on Form 1040 Schedule C. The only trick to reporting on Schedule C is the home office deduction which must be reported as an "Other expense" but clearly described as, for instance, "Home office for Trader in Securities". This is necessary because the home office deduction is not applicable if the Schedule C shows a loss. Additionally, if your trading for the year results in a net loss, the home office deduction should not be entered.
