Wash Sale Rule Tax-Loss Harvesting 2027

Calculate wash sale rule impact 2027 — selling losing stock then buying back within 30 days disqualifies loss. Rules + workarounds for tax-loss harvesting.

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Wash Sale Rule

Cannot claim loss if you buy SAME security 30 days BEFORE or AFTER sale. Total 61-day window. Disallowed loss adds to new shares' basis.

'Substantially Identical'

Same stock = wash sale. ETF tracking same index (VOO + IVV) = wash sale. Different index ETFs (VOO + VTV) = NOT wash sale. Mutual fund + ETF = often wash sale.

Workaround: Similar Not Identical

Sell VOO (S&P 500). Buy VTI (Total Market) for 31 days. Both broad equity exposure. Different index = not substantially identical. Then swap back.

Year-End Strategy

Harvest losses Dec 31. Bank up to $3,000/yr offset against ordinary income. Excess carries forward indefinitely. Free tax savings.

Source: irs.gov Publication 550 Wash Sale rules, Section 1091. Last updated: May 2026.