According to Publication 550, page 56, yes.
"A wash sale occurs when you sell or trade
stock or securities at a loss and within 30 days
before or after the sale you:
1. Buy substantially identical stock or securities,
2. Acquire substantially identical stock or securities in a fully taxable trade,
3. Acquire a contract or option to buy substantially identical stock or securities, or
4. Acquire substantially identical stock for
your individual retirement arrangement
(IRA) or Roth IRA.
If you sell stock and your spouse or a corporation you control buys substantially identical
stock, you also have a wash sale."
Link to Pub 550...look under Wash Sales
https://www.irs.gov/pub/irs-pdf/p550.pdf
**Disclaimer: Effort has been made to offer correct information; but due to the discussion forum limitations, the poster disclaims any legal responsibility for the accuracy of the poster's response**
