I see, so an example would be:
Dec 28, 2021 bought M stock
Dec 29, 2021 sold M stock at a loss
If there's no open position for M stock across all accounts, and no new trades were made for 30 calendar days after the last sell, tax loss can be claimed for year 2021.
If there's still an open position for M stock at year end, then tax loss will have to be deferred to year 2022 or later.
