For tax purposes it is the increase in wealth that is subject to tax.
Capital gain, not proceeds, is what will be taxed whether it is options or stocks or any other capital asset
So, if you profited 1500 plus 2500 plus 5000 then the total profit for the year is 9000. That is your gain subject to tax from trading.
The amount realized on the sales
, the proceeds, may have been 2500 plus 4000 plus 7500 or 14000 total but the amount invested will be subtracted from that amount realized to figure your gain to be taxed.
I have used 7500 for the amount of proceeds when "re-invest that $2,500 profit to make $5,000 profit".
Amount invested was 1000 plus 1500 plus 2500 for total 5000.
Gain = proceeds minus investment.
9000 = 14000 minus 5000 in your example.
Trades within an IRA or other qualified tax deferred account are not included in income
. Only when withdrawal is more from those types of account is the amount included in income; but does not get treated as capital gain or get any lower tax rate
For Roth IRA accounts there is nothing included in income for a qualified withdrawal as the amounts going into those accounts have already been taxed.
For some of their similarities and differences and links for IRAs see http://www.irs
Please ask if you need clarification.