just follow the reporting on the 1099-B. when there is a wash sale the loss is disallowed. the broker adds the disallowed loss to the basis of the securities that created the wash sale. is there any other help you need in reporting them/
brokers usually do not correctly report a wash sale when you sell at a loss in a taxable account and then within the wash sale period buy substantially identical securities in another account (taxable or tax-exempt). there is no wash sale if you sell at a loss in a tax-exempt account and buy substantially identical securities in a taxable account. also, traders that make the 475(f) election don't have wash sale because of the mark-to-market rule, but they also don't get capital gain treatment for activity in their trading account.
