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
Stand-ins for IJJ — iShares S&P Mid-Cap 400 Value ETF
| Substitute | Correlation | Book overlap | Fee vs IJJ | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJH iShares Core S&P Mid-Cap ETF | 0.943 | 48% | -13bp | $128.4B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.968 | 28% | -12bp | $712M | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.977 | 25% | -11bp | $30.1B | different index | Compare |
| ESML iShares ESG Aware MSCI USA Small-Cap ETF | 0.907 | 21% | -1bp | $3B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.918 | 13% | -13bp | $58.9B | different index | Compare |
| IJS iShares S&P Small-Cap 600 Value ETF | 0.947 | — | same | $8.4B | 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