Are you taxed when you actually take or withdraw your profits, or are you taxed whether you withdrawal or not?
Regarding US tax filing, you are taxed on all realized gains whether withdrawn or not for all non-IRA-type accounts.
You are taxed when you withdraw from your account. Its not a realized gain until you deduct iti from your account. Forex is not a IRA. IRA’s cant be leveraged by you alone. I’ve heard of people being fined for the profit over some percent(cant remember what it exactly it is). Retirement accouts cant be leveraged. You can make it your retirement account. Well Im not a CPA so check with one of them.