Personal Investments • Wash Sale and replacement shares for vested RSU

I have a question about identifying replacement shares for a wash sale.

Let's say I have two RSU grants of XYZ stock that are vested monthly.

• Feb 1st: 15 shares of XYZ from two grants vested. 5 shares from one grant (Lot #1) and 10 shares from another grant (Lot #2). Vesting fair market value (cost basis) is the same for both lots. Vesting of both lots happens at the same time.
• Feb 5th: I've sold Lot #1 at loss.
• March 1st: 10 of XZY more shares vested (Lot #3).

Which shares (Lot #2 or Lot #3) are considered to be replacement shares whose cost bases must be adjusted?

Statistics: Posted by andrey — Wed Mar 06, 2024 3:41 am — Replies 0 — Views 32

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