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 UPGD | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| EUSA iShares MSCI USA Equal Weighted ETF | 0.890 | 6% | -31bp | $1.9B | different index | Compare |
| VIG Vanguard Div Appreciation ETF | 0.810 | 5% | -34bp | $84.8B | different index | Compare |
| SLYV State Street SPDR S&P 600 Small Cap Value ETF | 0.807 | — | -25bp | $4.8B | different index | Compare |
| SPMD State Street SPDR Portfolio S&P 400 Mid Cap ETF | 0.800 | 0% | -37bp | $18.4B | different index | Compare |
| IBTF iShares iBonds Dec 2025 Term Treasury ETF | — | — | -33bp | $1.4B | 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
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.