you are misunderstanding and/or reporting incorrectly.
if you are an active trader, when you close the triggering transactions, your loss from wash sales is realized.
And this will be shown on your consolidated 1099-B. that means it is as if the wash sales never happened.
your effective disallowed loss then results solely from any triggering transactions that you still had open on Jan 1 2021. You cant deduct those loses, since they are disallowed.
