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 OMFS | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| VTWV Vanguard Russell 2000 Value ETF | 0.952 | 19% | -24bp | $813M | different index | Compare |
| IWN iShares Russell 2000 Value ETF | 0.950 | 19% | -15bp | $14.2B | different index | Compare |
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | 0.946 | 20% | -36bp | $15.9B | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.946 | 20% | -33bp | $105.6B | different index | Compare |
| ESIX SPDR S&P SmallCap 600 ESG ETF | 0.912 | 22% | -27bp | $34.6B | different index | Compare |
| VTWG Vanguard Russell 2000 Growth ETF | 0.905 | 21% | -24bp | $1B | 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 2,133 funds. Latest price/flow record dates: 2024-08-23 to 2026-10-02 (1,104 funds with dated records). Fund details retrieved: 2026-09-02 to 2026-10-05. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.