I believe what you are saying here is that you have a wash sale loss, or losses, because of buys and sells at different brokers, though I'm not sure where you ended up after all was said and done.
If a sell at one broker and a buy at another broker created a wash sale loss and you did not sell the replacement shares by year end then you do have a duty to defer the loss to the necessary extent. You'd do that by adjusting the basis on the sell trade by the appropriate amount.
If a sell at one broker and a buy at another broker created a wash sale loss and you did sell the replacement shares by year end then "technically" you should reflect that in the reporting of the 2 sells, but as a practical matter your net gain or loss across brokers is correct so I would see no compelling need to adhere to the technicalities.
Tom Young
