I know I will have a large $70,000 capital gain in the beginning of 2020 (due to my selling deep-in-the-money covered calls which will expire, and therefore get exercised, in January). Would the IRS allow me to claim part of this gain in 2019 without truly selling the stock yet? The IRS normally wants gains accounted for as early as possible, so I have hope that I could just fill out my 2019 tax form to show the shares were sold "Jan 2020".
This is beneficial for me because I can completely avoid paying tax if I keep my income each year below $39,375 (otherwise I enter the 15% capital gains rate bracket). Assume I have no other income. It seems fair/just to me that I should not be penalized by the IRS for my income being clumpy (since I am realizing gains early, not late).
I could of course sell off my position early (buying back the call and selling the stock within 2019), but the point of my question is to avoid the hassle/fees of doing this. Is there any trick besides selling off my position early? I know about the mark-to-market tax election, but I don't want to do that since I own other stocks which are up (I am not likely to sell these other stocks within the next few years).