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 IWO | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| VTWG Vanguard Russell 2000 Growth ETF | 0.998 | 63% | -9bp | $1B | different index | Compare |
| RSSL Global X Russell 2000 ETF | 0.966 | 25% | -24bp | $1.5B | different index | Compare |
| VBK Vanguard Small Cap Growth Index Fund | 0.967 | 9% | -17bp | $17.7B | different index | Compare |
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | 0.856 | 27% | -21bp | $15.9B | different index | Compare |
| SCHA Schwab U.S. Small-Cap ETF | 0.943 | — | -20bp | $17.9B | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.856 | 26% | -18bp | $105.6B | 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.