Securities

Trade Date

The trade date is the day when a securities transaction is executed—when the buyer and seller agree to the terms and the order is filled, regardless of when settlement occurs.

💡

Exam Tip

Trade date = when order executes. Settlement date = when ownership transfers. T+1 is current standard. Taxes based on TRADE date.

What is the Trade Date?

The trade date (T) is the actual day a securities transaction takes place. It's when your order to buy or sell is executed in the market. This is distinct from the settlement date, when ownership officially transfers and payment is exchanged.

Trade Date vs. Settlement Date

DateWhat HappensWhen
Trade Date (T)Order executes, price lockedDay you buy/sell
Settlement Date (T+1)Ownership transfers, payment exchanged1 business day later

T+1 Settlement (Current Standard)

Security TypeSettlement
StocksT+1
Corporate BondsT+1
Municipal BondsT+1
ETFsT+1
Mutual FundsT+1 or T+2
Government SecuritiesT+1
OptionsT+1

Note: T+1 became standard in May 2024, replacing T+2

Why the Distinction Matters

ScenarioTrade Date EffectSettlement Date Effect
Selling StockGain/loss determinedFunds available
Buying StockPurchase price setMust have funds
DividendsRecord date eligibilityN/A
Tax YearTrade date determines tax yearN/A

Example Timeline

DayEvent
Monday (T)You buy 100 shares of XYZ at $50
Trade is executed, price is locked
Tuesday (T+1)Settlement occurs
You officially own shares
$5,000 debited from account

Trade Date and Taxes

Your trade date determines the tax year:

  • Sell stock on December 31 → Trade date is December 31 → 2024 tax year
  • Even if settlement is January 2 → Still a 2024 transaction

Trade Date and Dividends

DateDescription
Declaration DateCompany announces dividend
Ex-Dividend DateFirst day trading without dividend
Record DateMust be shareholder of record
Payment DateDividend paid

To receive dividend, you must buy BEFORE the ex-dividend date (trade date).

Common Mistakes

MistakeCorrect Understanding
Thinking settlement = transaction dateTrade date is when transaction occurs
Waiting for settlement to know gain/lossPrice locked on trade date
Selling for December taxes on Dec 31Trade must execute Dec 31, not just placed

Study This Term In

Related Terms