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Does the Wash Sale Rule Apply to Trading Exchange Traded Funds (ETFs)?

Yes, the wash sale rule fully applies to ETFs because they are considered securities. Selling an ETF at a loss and buying the same ETF or a "substantially identical" ETF (e.g. one tracking the same narrow index) within the 61-day window will trigger the rule, disallowing the loss and adjusting the basis of the new ETF.

What Are the Regulatory Hurdles for Approving a Spot Bitcoin ETF Compared to a Futures Bitcoin ETF?
How Does the Wash Sale Rule Apply to Different Classes of Stock (E.g. a Vs B)?
How Does the Custody of Bitcoin Differ between a Spot ETF and a Futures ETF?
Can a Covered Call Trade Trigger the Wash Sale Rule?