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 PSI | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SOXX iShares Semiconductor ETF | 0.964 | 47% | -22bp | $48.3B | different index | Compare |
| XSD State Street SPDR S&P Semiconductor ETF | 0.939 | 33% | -22bp | $3.3B | different index | Compare |
| MTUM iShares MSCI USA Momentum Factor ETF | 0.925 | 23% | -42bp | $18.4B | different index | Compare |
| XLK Technology Select Sector SPDR Fund | 0.856 | 21% | -48bp | $125B | different index | Compare |
| IGM iShares Expanded Tech Sector ETF | 0.829 | 17% | -16bp | $11.7B | different index | Compare |
| FTEC Fidelity MSCI Information Technology Index ETF | 0.830 | — | -49bp | $11.7B | 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 2026-10-28 (1,065 funds with dated records). Fund details retrieved: 2026-09-25 to 2026-10-29. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.