From Fidelity:
Important dates for 2022 year end
The last day to sell long stock and option positions for tax year 2022 will be Friday, December 30th.
Short stock and short option positions generally use settlement date on closing trades instead of trade date for tax purposes.
The last day to buy to cover short stock positions for tax year 2022 will be Wednesday, December 28th.
The last day to buy to close short option positions for tax year 2022 will be Thursday, December 29th.