What is tax-loss harvesting and is it worth it?

Tax-loss harvesting is selling investments at a loss to offset capital gains taxes, then buying a similar (not identical) investment to maintain market exposure. It can save $1,000–$10,000+/year in taxes for taxable accounts over $100k. You can also deduct $3,000/year in losses against ordinary income.

Formula

Tax Savings = Harvested Loss × Capital Gains Tax Rate (15–23.8%). Carry-forward: $3,000/year against ordinary income if no gains to offset.

Example

$50k loss harvested × 23.8% (high earner) = $11,900 in tax savings. Market recovers, you're still invested (just in ITOT instead of VTI). Net effect: identical portfolio, $11,900 less in taxes.

How it works in detail

How it works: Sell VTI (Total US Market) at a loss, immediately buy ITOT (identical exposure, different fund) to maintain your position. You've realized a tax loss without actually leaving the market. The 'wash sale rule' prevents buying a 'substantially identical' security within 30 days — but switching between VTI and ITOT, or S&P 500 funds from different providers, is fine. Best times: market dips, year-end tax planning, rebalancing. Harvested losses offset: (1) capital gains from other sales, (2) up to $3,000/year of ordinary income, (3) carry forward indefinitely. For a $500k+ taxable portfolio, systematic harvesting adds an estimated 0.5–1.5% to after-tax returns annually.

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