Investors & landlords

Option trades are covered transactions.

That means --

The broker is required to track all your wash sales for you and report on consolidated 1099-B to you and to the IRS.  There is nothing else for you to do.

 

Note: for options, security is identical if the CUSIP is identical.

 

further note: you can get into a nasty capital gain position if much (most) of your loss is denied due to disallowed wash sale losses.