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 XJR — iShares ESG Screened S&P Small-Cap ETF
| Substitute | Correlation | Book overlap | Fee vs XJR | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small-Cap ETF | 0.990 | 56% | -6bp | $111.3B | different index | Compare |
| IJT iShares S&P Small-Cap 600 Growth ETF | 0.970 | 46% | +6bp | $8.4B | different index | Compare |
| ISCV iShares Morningstar Small-Cap Value ETF | 0.939 | 5% | -6bp | $712M | different index | Compare |
| VBR Vanguard Small Cap Value Index Fund | 0.941 | 2% | -5bp | $30.1B | different index | Compare |
| IJS iShares S&P Small-Cap 600 Value ETF | 0.960 | 33% | +6bp | $8.4B | different index | Compare |
| VB Vanguard Small Cap Index Fund | 0.931 | 0% | -7bp | $58.9B | 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