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
Stand-ins for IUSV — iShares Core S&P U.S. Value ETF
| Substitute | Correlation | Book overlap | Fee vs IUSV | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| ILCV iShares Morningstar Value ETF | 0.950 | 62% | same | $1.3B | different index | Compare |
| VTV Vanguard Value Index Fund | 0.901 | 60% | same | $125.5B | different index | Compare |
| IVE iShares S&P 500 Value ETF | 0.997 | 84% | +14bp | $50.4B | different index | Compare |
| VOE Vanguard Mid-Cap Value Index Fund | 0.906 | 15% | +3bp | $17.5B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.893 | — | +2bp | $712M | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.894 | 1% | +3bp | $30.1B | 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