I THINK I understand the problem now. I reviewed my account more closely, including the gain/loss data for Jan and Feb 2012. What appears to be going on is the wash sale losses are being carried over into 2012. Even though I didn't hold any shares on Dec 31, I bought more in early Jan, which was less than 30 days after the prior sale. The total gain/loss (which in this case is a loss), is about $6500, which accounts for the 'missing' losses I mentioned above. Not only must you have sold by Dec 31, but you cannot buy again until after Jan 30. This 30 day rule must be why the annual statements come out in February, i.e. after 30 days since the end of the last year has passed, so losses can be accounted for in the prior year if no new shares are bought. So my situation is that I'll just have to take the losses in 2012--obviously they are only being deferred, not eliminated.
Thanks Tom for pointing me in the right direction! I appreciate you taking the time and offering the good examples.
