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 PEZ | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| ISCV iShares Morningstar Small-Cap Value ETF | 0.843 | 1% | -54bp | $672M | different index | Compare |
| VLU State Street SPDR S&P 1500 Value Tilt ETF | 0.817 | 4% | -48bp | $753M | different index | Compare |
| IJJ iShares S&P Mid-Cap 400 Value ETF | 0.816 | 1% | -42bp | $8.5B | different index | Compare |
| IVOV Vanguard S&P Mid-Cap 400 Value ETF | 0.815 | 1% | -45bp | $923M | different index | Compare |
| VTWV Vanguard Russell 2000 Value ETF | 0.808 | 2% | -45bp | $813M | different index | Compare |
| SLYV State Street SPDR S&P 600 Small Cap Value ETF | 0.803 | 2% | -45bp | $4.8B | 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.