I just off the phone with a Fidelity rep. If you create a wash sale (from buying a position back within 30 days from your initial sale at a loss), then that intial sale at loss (wash sale) can not be undone. It can not be deferred into the future. That wash sale cannot be claimed as capital loss off-set. period!
This is the easy part to understand of the definition of what a wash sale is.
News 
Market Data 
Discover 
