关于wash sale,应该是只要你卖掉之后，所有的loss就可以抵税

来源: 波动大师于 2015-12-23 14:42:06 [档案] [博客] [旧帖] [给我悄悄话] 本文已被阅读：次 (3343 bytes)

https://research.scottrade.com/knowledgecenter/Public/education/article?docId=8bff29354aa1489a8ddcd9b002e50656

被认为wash sale的损失不认为是loss，只能把这个loss加到下一次交易的成本里，但是只要你年底前卖掉仓位，累计的损失可以用来抵税。

比如：

For example, say you purchase 100 shares of XYZ for $25 per share on Feb. 10. Nine days later, on Feb. 19, XYZ drops to $22 per share and you sell your 100 shares. You have a capital lossof $3 per share, or $300, which may be tax-deductible. If on Feb. 26 you bought the same security for $22.50 per share, this would be considered a wash sale because you sold and repurchased shares of the same stock within only a few days. Without the wash sale rule, the result would be that you could possibly have a tax deduction for your loss, but you would still own the shares, which is why it's sometimes called an "artificial" loss.

With the wash sale rule in place, the loss is deferred until the replacement shares are sold. In this example, that means your $300 loss would be added to your cost basis on the shares you repurchased on Feb. 26 to get an accurate capital gain/loss figure when you sell those shares.