I thought I made it clear that if you don't have a wash sale for shares sold at a loss then whether you still have a position in them at year-end is irrelevant. if there is no wash sale, you get to take the loss in the year of sale. I should point out that 30 day period would include the same period in an IRA. if you sell at a loss in your regular a/c and buy replacement shares in your IRA within the wash sale period, your loss is not allowed and is permanently lost because the basis is not adjusted for the IRA shares,
however, if you were to sell shares at a loss in your IRA a/c and within the wash sale period buy replacement shares in a taxable a/c there is no wash sale, That's because the loss is not a taxable event.
IRA includes all IRA types as well as solo 401k's
if you are married you and your spouse are treated as one taxpayer.
