When the triggering buy transaction is fewer in number than the shares on which you have a loss, then the wash sale loss on that smaller number of shares is deferred onto the triggering shares.
Triggering shares in an IRA are never reported on your tax return, so that's that.
I don't think your broker will report this.
If the IRA is with a different broker, the first broker will definitely not observe any wash sale.
If you have built up a very big wash sale loss, you really want to stop trading that stock 33 days before the end of the year.
