Tax Loss Harvesting Calculator

Calculate tax savings from harvesting investment losses

Inputs

Tax Savings Results

Total Capital Loss
$3,000
Deductible This Year
$3,000

Max $3,000 per year against ordinary income

Carry Forward Loss
$0

Can be used in future years

Tax Savings This Year
$750

What is Tax Loss Harvesting?

Tax loss harvesting is a strategy where you sell investments at a loss to offset capital gains and reduce your tax liability. The losses can be used to offset gains dollar-for-dollar, and up to $3,000 per year can be deducted against ordinary income.

Key Rules:

  • Wash sale rule: Can't buy the same or substantially identical security within 30 days
  • $3,000 limit: Maximum $3,000 per year can offset ordinary income
  • Unlimited offset: Losses can offset unlimited capital gains
  • Carry forward: Excess losses carry forward to future years indefinitely

Frequently Asked Questions

What is the wash sale rule?

The wash sale rule prevents you from claiming a tax loss if you buy the same or substantially identical security within 30 days before or after the sale. You can buy a similar but different security to maintain market exposure while harvesting the loss.

Can I harvest losses in a retirement account?

No, tax loss harvesting only applies to taxable accounts. Retirement accounts (401k, IRA) are tax-advantaged, so losses don't provide tax benefits.

How long can I carry forward losses?

Capital losses can be carried forward indefinitely until fully used. There's no expiration date, so you can use them to offset future gains or deduct $3,000 per year against income.