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Hi , my name is ***** ***** I can help. The $183 gain from 1256 contracts gets reported on Form 6781 which then flows onto Schedule D as a long-term (60%) and short-term (40%) capital gain. In addition, your basis in the ETF is increased by $183, so your short-term loss on owning the ETF is increased by $183. You will actually benefit (aside from the additional paperwork involved) as 60% of the $183 is re-characterized to a long-term gain.
I hope this answers your question. Please let me know if I can clarify anything or answer any additional questions.
The fund is actually a publicly traded partnership, which means it does not have to pay tax at the entity level like a corporation would. Instead it passes its income, deductions, credit, etc to its partners and they are responsible for paying any income taxes. This can also happen when buying a regular mutual fund, such as if you buy a fund at the end of the year and the fund issues a capital gain distribution and the shareholder who bought into the fund end's up being responsible for the fund gains that could have occurred before his or her purchase.
However, since your basis increases in this instance, you actually will not have to pay any additional tax.