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 RWJ | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| VIOO Vanguard S&P Small-Cap 600 ETF | 0.941 | 27% | -29bp | $2.9B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.950 | 6% | -33bp | $661M | different index | Compare |
| IWN iShares Russell 2000 Value ETF | 0.909 | 15% | -15bp | $13.9B | different index | Compare |
| DFAS Dimensional U.S. Small Cap ETF | 0.931 | — | -13bp | $8.8B | different index | Compare |
| AVUV Avantis U.S. Small Cap Value ETF | 0.929 | — | -14bp | $13.1B | different index | Compare |
| IJJ iShares S&P Mid-Cap 400 Value ETF | 0.926 | — | -21bp | $8.5B | 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
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.