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 ONEY | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SPYD State Street SPDR Portfolio S&P 500 High Dividend ETF | 0.900 | 26% | -13bp | $7B | different index | Compare |
| IUSV iShares Core S&P U.S. Value ETF | 0.826 | 6% | -16bp | $27.3B | different index | Compare |
| IVE iShares S&P 500 Value ETF | 0.820 | 7% | -2bp | $48.8B | different index | Compare |
| SDY State Street SPDR S&P Dividend ETF | 0.890 | 21% | +15bp | $20.5B | different index | Compare |
| DHS WisdomTree U.S. High Dividend Fund | 0.802 | — | +18bp | $1.2B | different index | Compare |
| EQAL Invesco Russell 1000 Equal Weight ETF | 0.835 | 19% | same | $810M | same index — avoid | 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.