The IRS wash-sale rule applies to purchases of substantially identical securities within the same account, as well as purchases of substantially identical securities in other accounts owned or controlled by the investor or their spouse or partner, including tax-deferred accounts like IRAs and 401(k) plans.

Authors

• Person: Not available Organization: Vanguard
  Tax-loss harvesting explained | Vanguard

Sources

• Tax-loss harvesting explained | Vanguard investor.vanguard.com Vanguard via serper

Referenced by nodes (2)

• wash-sale rule concept
• 401(k) plan concept