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Tax Loss Harvesting — Turn Losing Investments Into a Tax Advantage

Last updated: May 2026 — Information current as of this date

When markets pull back, smart investors don't just sit on losses — they harvest them. We identify, execute, and document tax loss harvesting strategies that offset capital gains and reduce your tax bill, legally and systematically.

📈 Offset Capital Gains Dollar for Dollar
🍏 Wash-Sale Rule Compliant
🪙 Stocks, ETFs, Crypto & Real Estate

How It Works

What Is Tax Loss Harvesting?

Tax loss harvesting is one of the most powerful and underused strategies available to investors. Here's the concept and why it matters.

When an investment in your portfolio drops below what you paid for it, you're sitting on an unrealized capital loss. Most investors hold and hope — but there's a smarter move: sell the position to lock in the loss, then immediately reinvest in a similar asset to maintain your market exposure.

The realized loss can then be used to directly offset capital gains from other investments — reducing the taxes owed on those gains dollar for dollar. If your losses exceed your gains, up to $3,000 can offset ordinary income, with any remaining losses carried forward indefinitely.

The key to doing it correctly: complying with the wash-sale rule (no repurchase of the same or substantially identical security within 30 days), proper documentation, and strategic timing relative to short-term vs. long-term gain rates. We handle all of it.

Example: $100K Portfolio — Year End

Capital gains from stock sales +$20,000
Without harvesting — tax owed (15%) $3,000
Harvested losses from declining positions -$20,000
Net taxable gains after harvesting $0
Tax savings $3,000

*Simplified example. Actual savings depend on tax bracket, holding periods, and specific positions. Short-term gains taxed at ordinary income rates can produce significantly higher savings.

Asset Classes

Tax Loss Harvesting Across Every Asset Class

Harvesting isn't limited to stocks. We identify opportunities across your entire investment picture.

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Stocks & ETFs

The most common harvesting opportunity. We identify positions with unrealized losses, recommend comparable replacement securities, and execute within the wash-sale window. Particularly valuable in volatile years.

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Cryptocurrency

Crypto is not subject to wash-sale rules (as of 2024), making it the most aggressive harvesting opportunity available. You can sell Bitcoin at a loss and repurchase immediately — locking in the tax loss with zero waiting period.

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Real Estate & REITs

Investment properties sold below purchase price generate capital losses. REIT positions can also be harvested. We coordinate real estate losses with your overall capital gains picture for maximum offset.

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Mutual Funds & Bonds

Fixed income positions and actively managed funds can generate harvestable losses, especially in rising rate environments. We audit your full portfolio — not just the obvious positions.

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Business Asset Sales

Equipment, vehicles, and business property sold below book value creates Section 1231 losses — which can offset business gains or, under certain conditions, be treated as ordinary losses (more valuable than capital losses).

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Loss Carryforward Strategy

Losses that exceed gains in the current year carry forward indefinitely. We track your carryforward balance and plan future asset sales strategically — timing realizations to maximize how those banked losses are deployed.

The Rules

Tax Loss Harvesting Done Right — The Wash-Sale Rule

The #1 mistake investors make is triggering the wash-sale rule and losing the tax benefit entirely. Here's what you need to know — and how we protect you from it.

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What Triggers Wash-Sale

Buying the same or "substantially identical" security within 30 days before or after the sale that generated the loss. This disallows the loss — you don't get the tax benefit. Applies to your IRA accounts too, which catches many investors off guard.

How to Harvest Cleanly

Replace with a similar but not identical asset: sell VTSAX (Vanguard Total Stock), buy FSKAX (Fidelity Total Market). Same market exposure, different fund. Or wait 31 days and repurchase the original. We identify compliant replacement pairs before every transaction.

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Crypto Exception

As of 2024, cryptocurrency is classified as property — not a security — so the wash-sale rule does not apply. You can sell Bitcoin, Ethereum, or any crypto at a loss and repurchase the same day. This makes crypto one of the most powerful harvesting tools available right now.

When to Harvest

Tax Loss Harvesting Timing Strategy

Harvesting isn't just a year-end exercise. We monitor your portfolio throughout the year for opportunities.

Market Corrections

Any 10%+ market drop creates harvesting opportunities across broad index positions. We flag these in real time so you don't miss the window.

Q4 Year-End Planning

October–December is prime harvesting season. We review your full portfolio and realized gains before year-end and execute harvesting transactions before December 31.

Before a Large Gain Event

Selling a business, rental property, or concentrated stock position? We harvest available losses first to offset the incoming gain before you close.

Rebalancing Opportunities

When your portfolio needs rebalancing, we coordinate it with harvesting — reducing tax drag on the rebalance while maintaining your target allocation.

FAQs

Tax Loss Harvesting — Your Questions Answered

What is tax loss harvesting?
Tax loss harvesting is the practice of selling investments that have declined in value to realize a capital loss, which offsets capital gains from other investments — reducing your tax liability. The proceeds are immediately reinvested in similar (but not identical) assets to maintain your portfolio's market exposure. It's one of the most powerful after-tax return strategies available to investors.
How much can tax loss harvesting actually save me?
It depends on your tax bracket and the amount of gains you're offsetting. A taxpayer in the 20% long-term capital gains bracket who harvests $50,000 in losses saves $10,000 in federal taxes that year. Short-term capital gains (taxed at ordinary income rates up to 37%) make harvesting even more valuable. We run your specific numbers before recommending any harvesting strategy so you know the exact savings before acting.
What is the wash-sale rule and how do I avoid it?
The wash-sale rule disallows a tax loss if you buy the same or a substantially identical security within 30 days before or after the sale. To harvest legally, you either wait 31 days before repurchasing, or immediately buy a similar but different investment (e.g., sell Vanguard S&P 500, buy Fidelity S&P 500). The rule also applies to purchases in your IRA — a detail many investors miss. We structure every harvesting transaction to be fully compliant.
Can I use capital losses to reduce my regular income?
Yes — up to $3,000 per year in net capital losses can offset ordinary income (wages, salary, business income). Losses above $3,000 carry forward indefinitely to future tax years. In a year with significant harvested losses and limited gains, we map out a multi-year deployment strategy to maximize the benefit of those banked losses over time.
Does tax loss harvesting work with cryptocurrency?
Yes — and crypto is currently the most powerful harvesting tool available. Because cryptocurrency is classified as property rather than a security, the wash-sale rule does not apply (as of 2024). This means you can sell crypto at a loss and repurchase the same asset the same day, locking in the tax loss without any waiting period. We expect wash-sale rules may eventually be extended to crypto by Congress, so clients with significant crypto positions should harvest aggressively while this window remains open.
Is tax loss harvesting only useful in bad market years?
No — even in strong markets, individual positions within a portfolio often decline. The key is having someone actively monitoring your portfolio for harvesting opportunities throughout the year, not just reviewing at tax time. We do mid-year portfolio reviews specifically to identify harvestable positions before year-end, so you're not scrambling in December.

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📖 Read the guide: How tax-loss harvesting works →

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