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 XJR | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small-Cap ETF | 0.989 | 53% | -6bp | $105.6B | different index | Compare |
| VIOO Vanguard S&P Small-Cap 600 ETF | 0.985 | 51% | -2bp | $2.9B | different index | Compare |
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | 0.985 | 49% | -9bp | $15.9B | different index | Compare |
| ESIX SPDR S&P SmallCap 600 ESG ETF | 0.975 | 51% | same | $34.6B | different index | Compare |
| VIOV Vanguard S&P Small-Cap 600 Value ETF | 0.952 | 31% | +3bp | $1.4B | different index | Compare |
| SLYV State Street SPDR S&P 600 Small Cap Value ETF | 0.950 | 31% | +3bp | $4.8B | 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 2026-10-04. Data dates vary by fund; these are not live quotes. Flow totals include available records only; missing coverage is not evidence of zero flow.