Forex tax reporting?

I am new to forex. Does anyone know of good resources that clearly explain exactly ho£÷ forex (non-futures) gains/losses should be reported to the IRS?¡¡¡¡ When I Google the subject, not much useful stuff. Mostly from the GreenTrader CPA firm, but seems like an advertising hook without much free info that is actually useful. Also, any good software out there that automates the process for generating IRS forms for forex reporting? Thanks.