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 SAA | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small-Cap ETF | 0.987 | — | -89bp | $105.6B | different index | Compare |
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | 0.986 | — | -92bp | $15.9B | different index | Compare |
| FYX First Trust Small Cap Core AlphaDEX Fund | 0.969 | — | -95bp | $919M | different index | Compare |
| SLYV State Street SPDR S&P 600 Small Cap Value ETF | 0.959 | — | -80bp | $4.8B | different index | Compare |
| GSSC GS ActiveBeta U.S. Small Cap Equity ETF | 0.954 | — | -75bp | $518M | different index | Compare |
| FNX First Trust Mid Cap Core AlphaDEX Fund | 0.951 | — | -95bp | $1.2B | 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 2,133 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 2026-10-03. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.