Wash-sale tax write-offs require a total of 60 days to count towards the $3,000 write-off. Anyone waiting till december to sell a losing position is an idiot, because first they had to hold the security for 30 days & then they must wait an additional 30 days after the sale to qualify for the calendar benefit & be free to buy the security again with carried losses. The most optimum time to bank on wash-sales occurs during the summer after the Russell indexes are repopulated by market caps