the Internal Revenue Code and the Regulations do not define “substantially identical property” or “substantially identical securities” except to state in Regs Sec 1.1233 (pertaining to short sales) that it is to be applied on a facts and circumstances basis and Regs Sec 1.1091 is silent on the definition.
see this thread
https://www.optionstaxguy.com/substantially-identical
i think the way Schwab handles options is that a wash sale is not recognize unless the expiration date and strike price are the same. Other brokers may have a different view.
you did not specify the two main factors on the two options - strike price and expiration date.
i would follow the brokers reporting when preparing your tax return.
you should probably contact them to find out how they handle options for wash sale purposes.
