Investors & landlords

The wash sale would only apply to the number of shares sold on 10/2/24 that equal the number of shares vesting on 10/1//24. So if you sold 500 shares at a loss and the 10/24 vesting was on 400 shares only 400 shares sold would be subject to the wash sale rule. If the 10/1/24 vested 600 shares and you sold 400 shares, all the shares sold would be subject to the wash sale rule. 

if you want to realize the loss on the 10/2 sale you would have to sell shares that cause the wash sale.