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 EZM | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| MDYV State Street SPDR S&P 400 Mid Cap Value ETF | 0.965 | — | -23bp | $2.7B | different index | Compare |
| FNX First Trust Mid Cap Core AlphaDEX Fund | 0.962 | — | -38bp | $1.2B | different index | Compare |
| IVOV Vanguard S&P Mid-Cap 400 Value ETF | 0.954 | — | -23bp | $923M | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.949 | — | -32bp | $661M | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.946 | — | -32bp | $104.3B | different index | Compare |
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | 0.944 | — | -35bp | $16B | 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 2,091 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-06 (1,063 funds with dated records). Fund details retrieved: 2026-09-25 to 2026-10-08. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.