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 SIZE — iShares MSCI USA Size Factor ETF
| Substitute | Correlation | Book overlap | Fee vs SIZE | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| VBR Vanguard Small Cap Value Index Fund | 0.911 | 9% | -8bp | $30.1B | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.889 | — | -9bp | $113B | different index | Compare |
| IWD iShares Russell 1000 Value ETF | 0.901 | 15% | +4bp | $83.9B | different index | Compare |
| VTI Vanguard Total Stock Market Index Fund | 0.828 | 12% | -12bp | $428.1B | different index | Compare |
| SPY SPDR S&P 500 ETF Trust | 0.801 | 14% | -6bp | $818.3B | different index | Compare |
| DIA SPDR Dow Jones Industrial Average ETF Trust | 0.854 | 1% | +1bp | $46.5B | 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