I sold all my stock at the end of year 2016.Two of my stocks were subject to wash sale. I did not repurchase the stock 2017. Can I claim the loss in 2016?

[Critter]

If you didn't repurchase the stock  within the 30 day window then it is not subject to the wash sale rules.

[fanfare]

What does your consolidated 1099-B say.? If there is a Wash Sale it should show on that statement (unless you have two brokerage accounts). With that, IRS will disallow the loss if you try to take it  improperly.

[TomYoung · Accepted solution]

You claim the loss in 2017 when you sell the replacement shares. You couldn't claim the loss in 2016 and the mere passage of time doesn't change that. You recognize the loss in the year you sell the stock. Tom Young

[fanfare]

You say you had wash sales.
You say you sold all your stock.
If you liquidated everything the wash sale loss should appear on your consolidated 1099-B as an adjustment to basis.
Hence, you will be taking the loss in 2016.
Fle your return consistent with the consolidated 1099-B.