No, you're not allowed to claim the "disallowed wash sale" dollars next year as some sort of separate entry or correction to your reporting of your security sales in 2019.
Understand that the "wash sale disallowed" figure is simply the sum of every loss you realized on every trade you made that was considered a wash sale loss trade. But the broker adds that disallowed loss to the "purchase price" basis of the replacement shares and includes that additional basis in the "basis" reported on the 1099-B. In other words there's a large amount of "netting" going on that's difficult to see. That $2,545.53 loss on form one includes some amount - but clearly not all - of the wash sale losses you incurred throughout the year. There's some amount of that loss that's now "embedded" in the basis of the shares you owned at the end of 2018.
When you sell those shares that include some amount of "wash sale loss" in addition to their "purchase price" basis, that's when you'll get the tax benefit of the disallowed losses.
Tom Young
