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 SIZE | Assets | Wash-sale read | |
|---|---|---|---|---|---|---|
| SPYV State Street SPDR Portfolio S&P 500 Value ETF | 0.867 | 20% | -11bp | $36.2B | different index | Compare |
| IJR iShares Core S&P Small-Cap ETF | 0.883 | — | -9bp | $105.6B | different index | Compare |
| SPTM State Street SPDR Portfolio S&P 1500 Composite Stock Market ETF | 0.823 | 17% | -12bp | $14.1B | different index | Compare |
| SLYV State Street SPDR S&P 600 Small Cap Value ETF | 0.841 | — | same | $4.8B | different index | Compare |
| DIA SPDR Dow Jones Industrial Average ETF Trust | 0.850 | 2% | +1bp | $43.7B | different index | Compare |
| SCHB Schwab U.S. Broad Market ETF | 0.823 | — | -12bp | $30.7B | 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.