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 FNDB | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small-Cap ETF | 0.880 | — | -19bp | $104.3B | different index | Compare |
| IJS iShares S&P Small-Cap 600 Value ETF | 0.860 | — | -7bp | $7.7B | different index | Compare |
| IJT iShares S&P Small-Cap 600 Growth ETF | 0.844 | — | -7bp | $7.7B | different index | Compare |
| IWM iShares Russell 2000 ETF | 0.842 | — | -6bp | $74.2B | different index | Compare |
| SPY SPDR S&P 500 ETF Trust | 0.812 | — | -16bp | $810B | different index | Compare |
| IVV iShares Core S&P 500 ETF | 0.810 | — | -22bp | $880.6B | 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 2,093 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-26 (1,065 funds with dated records). Fund details retrieved: 2026-09-25 to 2026-10-28. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.