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 DFAS | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | 0.984 | — | -23bp | $15.9B | different index | Compare |
| FNX First Trust Mid Cap Core AlphaDEX Fund | 0.976 | — | -26bp | $1.2B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.969 | — | -21bp | $58.9B | different index | Compare |
| FYX First Trust Small Cap Core AlphaDEX Fund | 0.969 | — | -26bp | $919M | different index | Compare |
| ESIX SPDR S&P SmallCap 600 ESG ETF | 0.963 | — | -14bp | $34.6B | different index | Compare |
| IWN iShares Russell 2000 Value ETF | 0.962 | — | -2bp | $14.2B | 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 2,131 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-05 (1,102 funds with dated records). Fund details retrieved: 2026-09-02 to 2026-10-07. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.