Is an option at a different month and strike price "substantially different"?
I would be taking a loss this year, and replacing the position with a very similar position that would result in a gain next year if the stock remains at the same price. Sounds like a wash. I could close the puts and buy stock outright. That qualifies as a wash for sure. Instead of taking an assignment, I could do this and essentially declare part of the loss now. It is just like selling the stock this close to expiration (very little time value).