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 VIOO — Vanguard S&P Small-Cap 600 Index Fund
| Substitute | Correlation | Book overlap | Fee vs VIOO | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small-Cap ETF | 0.995 | 62% | -4bp | $111.3B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.946 | 6% | -4bp | $712M | different index | Compare |
| IJT iShares S&P Small-Cap 600 Growth ETF | 0.970 | 45% | +8bp | $8.4B | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.952 | 3% | -3bp | $30.1B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.947 | 0% | -5bp | $58.9B | different index | Compare |
| IJH iShares Core S&P Mid-Cap ETF | 0.937 | — | -5bp | $128.4B | 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