I am a US citizen, and my spouse is a non-resident alien. I sell shares at a loss, and my spouse acquires substantially identical shares within the wash sale window, so I cannot claim the loss. If I had purchased the shares myself, I would get to add the loss to the cost base of the purchased shares. If my spouse were a US resident, he could get to add the loss to his cost base. Since neither is true, am I out of luck in recovering the loss though a cost base adjustment?
