Investors & landlords

" if never repurchase the security, they still show the loss as "wash sale". "

 

Repurchase is irrelevant. Not sure what you mean by "never repurchase."

Wash sale is triggered by purchase of more of the identical security around the time that you  sold some at a loss.

 

Even if you close out (sell) those additional shares in the same tax year, (or do not), the broker will still report the wash sale with a disallowed loss. They must.

 

I explained that above.