Portfolio loss analysis — identify positions with unrealized losses
Wash sale rule reference — 30-day window before and after
Realized gains for 2026 — tally YTD gains to offset
13Harvest candidate shortlist — top 5 positions to sell
Tax lot selection — identify specific lots with highest cost basis
Execute harvest trades — sell and replace within market hours
Trade confirmation and tax record filing
Year-end deadline — harvest by December 31 for this tax year