Your basis in the assigned shares is increased by the disallowed loss. Report that amount as shown.
The assignment shares will be taken from the earliest acquired identical security.
The disallowed loss also appears as an adjustment on your wash sale transaction.
Net result: it all comes out in the wash, as they say.
if you didn't sell the assigned shares yet, you'll take the loss at some future time
unless the assigned shares are in your IRA. in that case the loss cannot be recovered.
