{"id":5162,"date":"2026-02-04T10:38:14","date_gmt":"2026-02-04T16:38:14","guid":{"rendered":"https:\/\/ykim.synology.me\/wordpress\/?p=5162"},"modified":"2026-02-04T10:38:49","modified_gmt":"2026-02-04T16:38:49","slug":"wash-sale-rule","status":"publish","type":"post","link":"https:\/\/ykim.synology.me\/wordpress\/wash-sale-rule-5162\/","title":{"rendered":"Wash Sale Rule"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">[Gemini]<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Contents<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"#Basis-Change-by-Wash-Sale-anchor\">Basis Change by Wash Sale<\/a><\/li>\n\n\n\n<li><a href=\"#Does-Selling-Before-Filing-Override-the-Wash-Sale-Rule-anchor\">Does Selling Before Filing Override the Wash Sale Rule?<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--70);margin-bottom:var(--wp--preset--spacing--70)\"\/>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"Basis-Change-by-Wash-Sale-anchor\">Basis Change by Wash Sale<\/h1>\n\n\n\n<h3 class=\"wp-block-heading\">1. \uc190\uc2e4 \ubc1c\uc0dd (1\ucc28 \uac70\ub798)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ub9e4\uc218:<\/strong> A \uc8fc\uc2dd\uc744 <strong>$100<\/strong>\uc5d0 \uc0c0\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\ub9e4\ub3c4:<\/strong> \uc8fc\uac00\uac00 \ub5a8\uc5b4\uc838\uc11c <strong>$70<\/strong>\uc5d0 \ud314\uc558\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uacb0\uacfc:<\/strong> \ub2f9\uc2e0\uc740 <strong>$30\uc758 \uc190\uc2e4<\/strong>\uc744 \ubcf4\uc558\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. \uc6cc\uc2dc \uc138\uc77c \ubc1c\uc0dd (\uc7ac\ub9e4\uc218)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc704\uc5d0\uc11c \ud314\uace0 \ub098\uc11c <strong>30\uc77c \uc774\ub0b4<\/strong>\uc5d0 \ub9c8\uc74c\uc774 \ubc14\ub00c\uc5b4 A \uc8fc\uc2dd\uc744 \ub2e4\uc2dc \uc0c0\uc2b5\ub2c8\ub2e4. \uc774\ub54c \ub9c8\uce68 \uc8fc\uac00\ub294 <strong>$100<\/strong>\uc774\uc5c8\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\ubc95\uc801 \ucc98\ub9ac:<\/strong> \uad6d\uc138\uccad(IRS)\uc740 &#8220;\ub2f9\uc2e0\uc740 \uc2e4\uc81c\ub85c \uc8fc\uc2dd\uc744 \ucc98\ubd84\ud55c \uac8c \uc544\ub2c8\ub2c8, \uc544\uae4c \ubcf8 $30 \uc190\uc2e4\uc744 \uc778\uc815\ud574 \uc904 \uc218 \uc5c6\ub2e4&#8221;\ub77c\uace0 \ud310\ub2e8\ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. \uc7a5\ubd80\uac00(Basis)\uc758 \ud0c4\uc0dd<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uad6d\uc138\uccad\uc740 \ub300\uc2e0 \uc778\uc815\ud574\uc8fc\uc9c0 \uc54a\uc740 <strong>\uc190\uc2e4\uc561($30)\uc744 \uc0c8\ub85c \uc0b0 \uc8fc\uc2dd \uac00\uaca9($100<\/strong>)\uc5d0 \ud569\uccd0\ubc84\ub9bd\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\ucd5c\uc885 \uc7a5\ubd80\uac00:<\/strong> $100 (\uc0c8\ub85c \uc0b0 \uac00\uaca9) + $30 (\uc778\uc815 \ubabb \ubc1b\uc740 \uc190\uc2e4) = <strong>$130<\/strong><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udca1 \uc774\uac8c \uc65c \ub098\uc5d0\uac8c \uc720\ub9ac(\ud639\uc740 \ubd88\ub9ac)\ud55c\uac00\uc694?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ub098\uc911\uc5d0 \uc774 \uc8fc\uc2dd\uc744 <strong>$140<\/strong>\uc5d0 \ud314\uc558\ub2e4\uace0 \uac00\uc815\ud574 \ubd05\uc2dc\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc2e4\uc81c \uc218\uc775:<\/strong> $100\uc5d0 \uc0ac\uc11c $140\uc5d0 \ud314\uc558\uc73c\ub2c8 <strong>$40 \uc774\uc775<\/strong>\uc778 \uac83 \uac19\uc9c0\ub9cc,<\/li>\n\n\n\n<li><strong>\uc138\uae08 \uacc4\uc0b0:<\/strong> \uc7a5\ubd80\uac00\uc778 <strong>$130<\/strong>\uacfc \ube44\uad50\ud569\ub2c8\ub2e4. $140 &#8211; $130 = <strong>$10 \uc774\uc775<\/strong>\uc5d0 \ub300\ud574\uc11c\ub9cc \uc138\uae08\uc744 \ub0c5\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\uc989, <strong>\uc544\uae4c \uc778\uc815\ubc1b\uc9c0 \ubabb\ud55c $30 \uc190\uc2e4\uc744 \ub098\uc911\uc5d0 \ud314 \ub54c \uc774\uc775\uc5d0\uc11c \uae4e\uc544\uc8fc\ub294 \ubc29\uc2dd<\/strong>\uc73c\ub85c \ubcf4\uc0c1\ubc1b\ub294 \uac83\uc785\ub2c8\ub2e4.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\" style=\"margin-top:var(--wp--preset--spacing--70);margin-bottom:var(--wp--preset--spacing--70)\"\/>\n\n\n\n<h1 class=\"wp-block-heading\" id=\"Does-Selling-Before-Filing-Override-the-Wash-Sale-Rule-anchor\">Does Selling Before Filing Override the Wash Sale Rule?<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">\uacb0\ub860\ubd80\ud130 \ub9d0\uc500\ub4dc\ub9ac\uba74, <strong>\ud574\ub2f9 \uc5f0\ub3c4 12\uc6d4 31\uc77c \uc774\uc804\uc5d0 \uc6cc\uc2dc \uc138\uc77c\ub85c \ubb36\uc778 \uc8fc\uc2dd\uae4c\uc9c0 \ubaa8\ub450 \ub9e4\ub3c4\ud558\uace0, \uadf8 \ud6c4 30\uc77c \ub3d9\uc548 \ub2e4\uc2dc \ub9e4\uc218\ud558\uc9c0 \uc54a\ub294\ub2e4\uba74<\/strong> \ucd5c\uc885\uc801\uc73c\ub85c\ub294 \uc190\uc2e4\uc774 \ubc18\uc601\ub418\uc5b4 \uc138\uae08\uc774 \uc904\uc5b4\ub4ed\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\ud558\uc9c0\ub9cc \uc774 \uacfc\uc815\uc5d0\uc11c \uc8fc\uc758\ud574\uc57c \ud560 **&#8217;\ud0c0\uc774\ubc0d&#8217;**\uacfc <strong>&#8216;\uc5f0\ub3c4 \uc774\uc6d4&#8217;<\/strong> \ubb38\uc81c\uac00 \uc788\uc2b5\ub2c8\ub2e4. 1, 2, 3 \ubc88\ud638\uc5d0 \ub9de\ucdb0 \uba85\ud655\ud788 \uc815\ub9ac\ud574 \ub4dc\ub9b4\uac8c\uc694.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. \uc6cc\uc2dc \uc138\uc77c \uc190\uc2e4\uc774 \uc2e4\ud604\ub418\ub294 \uc870\uac74<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc6cc\uc2dc \uc138\uc77c\ub85c \uc778\ud574 \ucde8\ub4dd \uc6d0\uac00(Cost Basis)\uc5d0 \uac00\uc0b0\ub41c \uc190\uc2e4\ubd84\uc740, \ud574\ub2f9 \uc8fc\uc2dd\uc744 <strong>\ucd5c\uc885\uc801\uc73c\ub85c \ub9e4\ub3c4\ud560 \ub54c<\/strong> \ube44\ub85c\uc18c \uc2e4\ud604\ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\uc608\ub97c \ub4e4\uc5b4, \uc6d0\ub798 $100\uc778 \uc8fc\uc2dd\uc774 \uc6cc\uc2dc \uc138\uc77c\ub85c \uc7a5\ubd80\uac00(Basis)\uac00 $130\uc774 \ub418\uc5c8\ub2e4\uba74, \uc774\ub97c $110\uc5d0 \ud314 \ub54c $20\uc758 \uc190\uc2e4\uc774 \ucd5c\uc885 \ud655\uc815\ub429\ub2c8\ub2e4.<\/li>\n\n\n\n<li>\uacb0\uacfc\uc801\uc73c\ub85c \uc804\uccb4 \ud22c\uc790 \uc218\uc775\uc5d0\uc11c \uc774 \uc190\uc2e4\ub9cc\ud07c\uc774 \ucc28\uac10\ub418\ubbc0\ub85c, \uc138\uae08 \uc2e0\uace0 \uc2dc \uc774\uc775\uc774 \uac10\uc18c\ud558\ub294 \ud6a8\uacfc\uac00 \ub098\ud0c0\ub0a9\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">2. \uc5f0\ub9d0(Year-end) \uc8fc\uc758\uc0ac\ud56d: 30\uc77c\uc758 \ub36b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ub9ce\uc740 \ud22c\uc790\uc790\uac00 \uc2e4\uc218\ud558\ub294 \ubd80\ubd84\uc785\ub2c8\ub2e4. 12\uc6d4 \ub9d0\uc5d0 \uc6cc\uc2dc \uc138\uc77c \uc8fc\uc2dd\uc744 \ubaa8\ub450 \ud314\uc544\uc11c \uc190\uc2e4\uc744 \ud655\uc815 \uc9c0\uc73c\ub824 \ud560 \ub54c, <strong>\ub2e4\uc74c \ud574 1\uc6d4<\/strong>\uc5d0 \ud574\ub2f9 \uc8fc\uc2dd\uc744 \ub2e4\uc2dc \uc0ac\uba74 \uc548 \ub429\ub2c8\ub2e4.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uc0c1\ud669:<\/strong> 12\uc6d4 28\uc77c\uc5d0 \uc6cc\uc2dc \uc138\uc77c \uc801\uc6a9 \uc8fc\uc2dd\uc744 \uc804\ub7c9 \ub9e4\ub3c4\ud558\uc5ec \uc190\uc2e4\uc744 \ud655\uc815\ud568.<\/li>\n\n\n\n<li><strong>\uc2e4\uc218:<\/strong> 1\uc6d4 15\uc77c\uc5d0 &#8220;\uc0c8\ud574\ub2c8\uae4c \ub2e4\uc2dc \uc0ac\uc57c\uc9c0&#8221; \ud558\uace0 \uc7ac\ub9e4\uc218.<\/li>\n\n\n\n<li><strong>\uacb0\uacfc:<\/strong> 12\uc6d4 28\uc77c\uc758 \ub9e4\ub3c4\uac00 \ub2e4\uc2dc \uc6cc\uc2dc \uc138\uc77c\ub85c \ubb36\uc774\uba74\uc11c, \uc791\ub144(2025\ub144) \uc190\uc2e4\ub85c \uc778\uc815\ubc1b\uc9c0 \ubabb\ud558\uace0 \uc62c\ud574(2026\ub144)\ub85c \uc190\uc2e4\uc774 \uc774\uc6d4\ub429\ub2c8\ub2e4. \uacb0\uad6d \uc791\ub144 \uc138\uae08\uc740 \uc190\uc2e4 \uacf5\uc81c \uc5c6\uc774 \ub9ce\uc774 \ub0b4\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">3. \uc694\uc57d: \uc138\uae08\uc744 \uc904\uc774\ub294 \uc548\uc804\ud55c \ubc29\ubc95<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uc138\uae08 \uc2e0\uace0 \uc804\uc5d0 \uc774\uc775\uc744 \ub0ae\ucd94\uace0 \uc2f6\ub2e4\uba74 \ub2e4\uc74c \uc6d0\uce59\uc744 \uc9c0\ucf1c\uc57c \ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>\uc804\ub7c9 \ub9e4\ub3c4:<\/strong> \uc6cc\uc2dc \uc138\uc77c\ub85c \uc190\uc2e4\uc774 \ubd99\uc5b4\uc788\ub294 \ud574\ub2f9 \uc885\ubaa9\uc758 &#8220;\ubaa8\ub4e0 \ud3ec\uc9c0\uc158&#8221;\uc744 \ub9e4\ub3c4\ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uae08\uc695 \uae30\uac04:<\/strong> \ub9e4\ub3c4\ud55c \ub0a0\ub85c\ubd80\ud130 <strong>\ucd5c\uc18c 31\uc77c \ub3d9\uc548<\/strong> \ud574\ub2f9 \uc8fc\uc2dd(\ub610\ub294 \uc635\uc158 \ub4f1 \uc2e4\uc9c8\uc801\uc73c\ub85c \ub3d9\uc77c\ud55c \uc790\uc0b0)\uc744 \uc808\ub300 \uac74\ub4dc\ub9ac\uc9c0 \uc54a\uc2b5\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc5f0\ub3c4 \ud655\uc778:<\/strong> \uc774 31\uc77c \uae30\uac04\uc774 \ud574\ub97c \ub118\uae30\ub354\ub77c\ub3c4 \uc7ac\ub9e4\uc218\ub97c \ucc38\uc544\uc57c \ud574\ub2f9 \uc5f0\ub3c4\uc758 \uc190\uc2e4\ub85c \uc778\uc815\ubc1b\uc744 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>\uacb0\ub860:<\/strong> \uc138\uae08 \uc2e0\uace0(\ud30c\uc77c\ub9c1) \uc9c1\uc804\uc5d0 \ud310\ub2e4\uace0 \ud574\uacb0\ub418\ub294 \uac83\uc774 \uc544\ub2c8\ub77c, <strong>\uacfc\uc138 \uc5f0\ub3c4(12\uc6d4 31\uc77c) \uc885\ub8cc \uc804<\/strong>\uc5d0 \ud314\uace0 \ud55c \ub2ec\uac04 \uc7ac\ub9e4\uc218\ub97c \uae08\uc9c0\ud574\uc57c \uadf8\ud574 \uc138\uae08\uc744 \uc904\uc77c \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">\ud83d\udca1 \ucd94\uac00 \ud301<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\ubbf8\uad6d \uac70\uc8fc\uc790\uc774\uc2e0 \uacbd\uc6b0, \uc99d\uad8c\uc0ac(Fidelity, Charles Schwab \ub4f1)\uc5d0\uc11c \ubc1c\ud589\ud558\ub294 <strong>1099-B<\/strong> \uc11c\ub958\ub97c \ubcf4\uc2dc\uba74 <code>Wash sale loss disallowed<\/code> \ud56d\ubaa9\uc5d0 \uae08\uc561\uc774 \uc801\ud600 \uc788\uc744 \uac83\uc785\ub2c8\ub2e4. \uc774 \uae08\uc561\uc774 \ud06c\ub2e4\uba74 \uc704\uc5d0\uc11c \ub9d0\uc500\ub4dc\ub9b0 \uc5f0\ub3c4 \uc774\uc6d4 \ubb38\uc81c\uac00 \ubc1c\uc0dd\ud588\uc744 \uac00\ub2a5\uc131\uc774 \ub192\uc2b5\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n<div style='text-align:center' class='yasr-auto-insert-overall'><\/div><div style='text-align:center' class='yasr-auto-insert-visitor'><\/div>","protected":false},"excerpt":{"rendered":"<p>[Gemini] Contents Basis Change by Wash Sale 1. \uc190\uc2e4 \ubc1c\uc0dd (1\ucc28 \uac70\ub798) 2. \uc6cc\uc2dc \uc138\uc77c \ubc1c\uc0dd (\uc7ac\ub9e4\uc218) 3. \uc7a5\ubd80\uac00(Basis)\uc758 \ud0c4\uc0dd \ud83d\udca1 \uc774\uac8c \uc65c \ub098\uc5d0\uac8c \uc720\ub9ac(\ud639\uc740 \ubd88\ub9ac)\ud55c\uac00\uc694? \ub098\uc911\uc5d0 \uc774 \uc8fc\uc2dd\uc744 $140\uc5d0 \ud314\uc558\ub2e4\uace0 \uac00\uc815\ud574 \ubd05\uc2dc\ub2e4. \uc989, \uc544\uae4c \uc778\uc815\ubc1b\uc9c0 \ubabb\ud55c $30 \uc190\uc2e4\uc744 \ub098\uc911\uc5d0 \ud314 \ub54c \uc774\uc775\uc5d0\uc11c \uae4e\uc544\uc8fc\ub294 \ubc29\uc2dd\uc73c\ub85c \ubcf4\uc0c1\ubc1b\ub294 \uac83\uc785\ub2c8\ub2e4. Does Selling Before Filing Override the Wash Sale&#8230;<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","fifu_image_url":"","fifu_image_alt":"","iawp_total_views":0,"footnotes":""},"categories":[357,358],"tags":[],"class_list":["post-5162","post","type-post","status-publish","format-standard","hentry","category-finance-slug","category-stock-slug"],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts\/5162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/comments?post=5162"}],"version-history":[{"count":2,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts\/5162\/revisions"}],"predecessor-version":[{"id":5164,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/posts\/5162\/revisions\/5164"}],"wp:attachment":[{"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/media?parent=5162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/categories?post=5162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ykim.synology.me\/wordpress\/wp-json\/wp\/v2\/tags?post=5162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}