HailMary - I never applyed wash tax rule to options. That is so messy that it's better to ignore the rule. Even tax officer will forgive you. But please, check it - I'm a risky guy myself.
I'm tossing around the idea of rolling the Dec 17 puts instead of taking the assignment that is highly likely. Does anyone know if I am hitting the wash rule if I take a loss on these and roll them into January contracts? I have the feeling I am. I'll go back and read that OCC tax document I guess.
I've wondered about this myself, but with my terrible memory I just seemed to forget to report it as a wash sale every time I do a trade like this......
Is an option at a different month and strike price "substantially different"?