The wash sale rule does apply to options. For example, if you close an option position at a loss and establish a replacement position within the wash sale period--61 days--then that subsequent position will trigger the wash sale rule and the loss--from the sale of the first option--will be disallowed.
The wash sale rule does not apply to a Trader in securities (or options) that elects mark to market accounting under Section 475(f) of the IRC. However, for investors, and even Traders who are in the business of buying/selling securities, the wash sale rule applies.
@HouseJockey
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