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 PSCI | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJT iShares S&P Small-Cap 600 Growth ETF | 0.916 | 21% | -11bp | $7.7B | different index | Compare |
| SLYG State Street SPDR S&P 600 Small Cap Growth ETF | 0.916 | 19% | -14bp | $4.8B | different index | Compare |
| VIOO Vanguard S&P Small-Cap 600 ETF | 0.915 | 13% | -19bp | $2.9B | different index | Compare |
| DFAS Dimensional U.S. Small Cap ETF | 0.914 | — | -3bp | $8.8B | different index | Compare |
| FNX First Trust Mid Cap Core AlphaDEX Fund | 0.912 | — | -29bp | $1.2B | different index | Compare |
| JMEE JPMorgan Small & Mid Cap Enhanced Equity ETF | 0.908 | — | -5bp | $2.9B | 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
Cached coverage for 2,091 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-05 (1,063 funds with dated records). Fund details retrieved: 2026-09-25 to 2026-10-07. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.