for wash sale purposes it is like you had only one account. Even though the losses occurred in account 2 if you purchase substantially identical securities in either account 30 days before or after the trade date of the loss sales the wash sale rules apply. This can even happen where a purchase is in a tax-deferred account during the 61-day period where the loss is in a taxable account
the wash sale is limited to the number of shares purchased in the wash sale period. So, if you sold 100 shares at a loss and during the wash sale period only bought 52 shares the wash sale only applies to 52 of those shares sold.
if there is a wash sale selling those shares and not purchasing any during the 61-day period does not avoid applying the wash sale rules. basis of the shares purchased causing the wash sale are increased for the loss and their holding period is tacked on. What selling those shares and not retriggering the wash sale does is allow the loss to be recognized. However, what can happen is that short-term can convert to long-term since the holding period is tacked on.
Most likely you'll have to manually figure the wash sale reporting. I have never seen where a brokerage adjusts for wash sales where the loss is in one account and the purchase is in a different account. ask to make sure.
