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 IBOT | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SMH VanEck Semiconductor ETF | 0.875 | 18% | -12bp | $71.2B | different index | Compare |
| DYNF BLACKROCK US EQUITY FACTOR ROTATION ETF | 0.863 | 9% | -47bp | $42.4B | different index | Compare |
| XLK Technology Select Sector SPDR Fund | 0.843 | 13% | -38bp | $129.4B | different index | Compare |
| VXUS Vanguard Total International Stock ETF | 0.876 | 1% | -40bp | $76.3B | different index | Compare |
| VFMO Vanguard U.S. Momentum Factor ETF | 0.859 | 4% | -34bp | $646M | different index | Compare |
| JEPQ JPMorgan Nasdaq Equity Premium Income ETF | 0.833 | — | -12bp | $44.6B | 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 2,093 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-13 (1,065 funds with dated records). Fund details retrieved: 2026-09-25 to 2026-10-15. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.