Does specifying tax lots impact income for day traders?

[fastlapp]

I am a full-time trader trading in a personal account, although I have decided to forego Trader Tax Status for various reasons. I open and close all positions in the same calendar year. As such, all gains / losses are short term capital gains/losses. 

I understand specifying tax lots on sales of positions if you have held some shares for more than a year and some for less, in order to maximize LTCGs and minimize STCG's. My understanding is that tax lots are irrelevant if all positions are opened and closed within the same year - is that right? Just want to be sure I am not missing any opportunity to minimize my tax bill. 

Additionally, wash sales are irrelevant to me for the same reason, correct?  

[Mike9241]

not completely irrelevant. if you close a lot at a loss and then within 31 days of closing in 2023 you acquire substantially identical securities in 2024 that will create a wash sale in 2023.  also if you do short sales, losses are not recognized until the settlement date. so a short position closed late in 2023 at a loss might not be reportable for tax purposes until 2024.