Tax-Loss Harvest Finder
Sell the loss, keep the exposure. For any fund, ranked stand-ins that track the same market — scored on a year of price correlation, holdings overlap, and fee — with a flag when two funds follow the same index and a swap could look substantially identical.
Correlation computed on ~250 shared sessions per pair · not tax advice — the flag is a heuristic, your compliance desk has the final word
| Substitute | Correlation | Book overlap | Fee vs IBIT | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| FBTC FIDELITY WISE ORIGIN BITCOIN FUND | 1.000 | 100% | -12bp | $7.8B | different index | Compare |
| BITX 2x Bitcoin ETF | 0.999 | — | -12bp | $1.5B | different index | Compare |
| BLKC Invesco Alerian Galaxy Blockchain Users and Decentralized Commerce ETF | 0.851 | — | +48bp | $7727.65T | different index | Compare |
| BETH ProShares Bitcoin & Ether Market Cap Weight ETF | 0.982 | — | +83bp | $7711.34T | different index | Compare |
| BITO ProShares Bitcoin Strategy ETF | 0.981 | — | +83bp | $1.8B | different index | Compare |
| BITU ProShares Ultra Bitcoin ETF | 0.975 | — | +83bp | $641M | different index | Compare |
RANKED BY CORRELATION, FEE, AND OVERLAP · “SAME INDEX” PAIRS ARE FLAGGED BECAUSE THE IRS HAS NEVER DEFINED “SUBSTANTIALLY IDENTICAL” — MOST DESKS TREAT SAME-INDEX SWAPS AS OFF-LIMITS AND DIFFERENT-INDEX SWAPS AS DEFENSIBLE
Cached coverage for 2,133 funds. Latest price/flow record dates: 2024-08-23 to 2026-09-30 (1,104 funds with dated records). Fund details retrieved: 2026-09-02 to 2026-10-02. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.