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 IJT — iShares S&P Small-Cap 600 Growth ETF
| Substitute | Correlation | Book overlap | Fee vs IJT | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small-Cap ETF | 0.975 | 42% | -12bp | $113B | different index | Compare |
| IWM iShares Russell 2000 ETF | 0.948 | 16% | +1bp | $83.2B | different index | Compare |
| ESML iShares ESG Aware MSCI USA Small-Cap ETF | 0.961 | 5% | -1bp | $3B | different index | Compare |
| ISCG iShares Morningstar Small-Cap Growth ETF | 0.933 | 9% | -12bp | $1B | different index | Compare |
| IJS iShares S&P Small-Cap 600 Value ETF | 0.899 | 17% | same | $8.4B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.951 | 0% | -13bp | $58.9B | 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