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김종갑 님 답변 답변일 1/7/2022 2:05:33 AM

추가로 wash sale 규정을 참조하세요.

Wash Sales

A wash sale occurs when an

investor sells a security to claim a capital loss, only to repurchase it again

very soon thereafter. A taxpayer cannot deduct a loss op the sale of an

investment if a substantially identical investment is purchased within 30^daysbefore

A wash sale is considered to have occurred when a taxpayer sells a

security at a loss and, within 30 days:

Buys the

identical security,

Acquires a "substantially identical”
security in a taxable trade
Acquires a
contract or option to buy the identical security.

If a taxpayer's loss is disallowed because of the wash sale rules, he must
add the disallowed loss to the basis of the new stock or securities. The result
is an increase in the taxpayer's basis in the new stock or securities. This
adjustment postpones the loss deduction until the later disposition of the new
stock or securities.
Wash sale rules do not apply to trades of commodity futures contracts and
foreign currencies. The rules also do not apply to professional securities
dealers of stocks or securities.
It is considered a wash sale if a taxpayer sells stock
and his spouse then repurchases identical stock within 30 days, even if the
spouses file separate tax returns.

미국 연방세무사

김종갑

직업 미국 연방세무사

이메일 jstax82@naver.com

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