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 SUSA | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SPY SPDR S&P 500 ETF Trust | 0.975 | 56% | -16bp | $814.8B | different index | Compare |
| IVV iShares Core S&P 500 ETF | 0.975 | 56% | -22bp | $885.1B | different index | Compare |
| GARP ISHARES FACTORS US GROWTH STYLE ETF | 0.916 | 41% | -25bp | $3.6B | different index | Compare |
| SCHB Schwab U.S. Broad Market ETF | 0.980 | — | -22bp | $30.7B | different index | Compare |
| XLK Technology Select Sector SPDR Fund | 0.849 | 39% | -16bp | $125B | different index | Compare |
| SPYI NEOS S&P 500(R) HIGH INCOME ETF | 0.906 | — | -25bp | $1.8B | 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.