How will the wash sale rules affect my taxes?

July 16, 2001

Date:  29 Oct 2000
From:  Siva Bodavula

How the wash sale rule is going to effect the following scenario:

75 shares of ABC company Bought on 5/12/00 at $65/share. 225 shares of ABC company Bought on 9/14/00 at $45/share. Sold 200 shares of ABC company on 9/29/00 at $35/share. 100 shares of the same are still holding. Response to the mail is very well appreciated. Thanks for the service. I appreciate your reply.

Thanks,
Siva

Answer

Date:  04 Dec 2000

Hello Siva,

Unless you made a specific identification of the shares sold, the 75 shares of ABC Co bought on 5/12/00 are considered sold first.

Under the wash sale rules, since you purchased shares within 30 days before selling the 200 shares, the loss will be suspended with respect of the 75 shares and will be a basis adjustment for 75 of the shares that you are holding. (The basis of those shares will be $65 - $35 + $45 = $75)

Good luck!
Mike Gray

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