Topic Edit: Wash sale 적용 예

This topic has [3] replies, 0 voices, and was last updated 5 years ago by Expert.

Now Editing “Wash sale 적용 예”

Name *

Password *

Topic Title (Maximum Length 80)

안녕하세요,

wash sale 적용에 대해서 문의 드립니다.

1차 거래: A라는 주식같은 날짜을 10 USD에 매수 후 9 USD@10시 매도 = 1 USD loss.
2차 거래: A 주식을 10 USD@11시에 재매수하면 wash sale rule이 적용되어 cost baseline이 11 (10+1) USD로 조정됨. 
3차 거래: 15 USD@12시에 매도. 
3차 거래로 마치면, 15 - 11 (2차 거래에서 조정된) = 4 USD gain만 신고하면 될까요?

3차 거래가 없다고 가정하고,
 4차 거래: 2차 거래 (11 USD 매수)를 10 USD@12시에 매도 = 1 USD loss
 5차 거래: 8 USD@13시에 재매수하면, 4차 거래에서 1 USD loss가 carry over되어 cost baseline이 9 (8+1) USD로 조정될까요?
6차 거래: 15 USD@14시에  매도를 했다면 15 - 9 (5차 거래에서 조정된) = 6 USD gain만 최종 신고하면 될까요?

만약, 5차 거래를 하지 않고 60일이 지나면 4차 거래의 1 USD loss를 세금 신고 할 수 있는데, 60일 중간에 12월 31일 (calendar year)이 지나가면 loss 신고를 못하는 것이죠?

감사합니다.

ps) 질문의 배경은 Reddit에서 다음과 같은 답변을 읽었습니다.

Q: Let's say you day trade a stock. You bought the stock at $10 each. 
Few minutes later, you sold it a loss at $9.
Few minutes later, you bought the same stock again for $10. 
Wouldn't the $1 loss from the first trade considered a wash sale? 
If the first trade was a wash sale, then the $1 loss($10-$9) from the first trade would be added to your second trade and the cost basis of your second trade would be $10($9+$1). 
So even if you re-enter at the market price of $9, your cost basis is actually $10 because of the wash sale.
 And if you want to sell the stock for a profit from the second trade, then you would need the market price of the stock to be more than $10.01. Is this correct?

A: No the cost basis on the second trade would start at 11.00 (10+1) dollar from the wash.
If you sell at 12 you made 2 dollars on the trade but would only report 1 because of the wash. 
If you sold at 10 then the 1.00 carries forward again for the third trade or 60 days not trading the security 
then the wash loss is allowed to be taken. 
Sometimes this happens over calendar years which is why the worst case is you lose taking the wash loss in the same tax year.

I agree to the terms of service