DayCents

Tax-Loss Harvesting

Tax-loss harvesting means selling an investment that's down to lock in a loss, then using that loss to offset capital gains — and up to $3,000 of ordinary income — on your tax return. You reinvest the proceeds to stay in the market, turning a paper loss into a real tax saving.

The wash-sale rule disallows the loss if you buy the same or a substantially identical security within 30 days before or after the sale — the window runs in both directions, which is the part most often missed, and it includes purchases in your IRA and your spouse's accounts. The usual workaround is swapping into a similar but not identical fund, keeping market exposure while the loss is banked. Losses offset gains first, then up to $3,000 of ordinary income a year, with the remainder carried forward indefinitely. One caveat worth stating: harvesting lowers your cost basis, so part of the benefit is deferral rather than elimination. It does nothing inside a retirement account.