a wash sale occurs when a triggering buy of identical securities occurs within the window.
The term "replacement shares" is a misnomer.
When you close those triggering transactions, your loss will be realized.
It's too late to do anything about 2020 tax return.
Therefore there's no rush to close your positions in 2021.
Remember stocks are FIFO unless you asked your broker to reverse that and do LIFO.
Remember also that the triggering transaction can turn into a wash sale if it has a loss and you violated the wash sale window a second time.
Such loss is calculated taking into account your adjusted basis.
