Why is WASH sale amount included as positive value in adjustments (column g)

[krloeb]

Hi,

I had a WASH sale this year but then sold all of the shares I owned in this stock.  I understand the cost basis is adjusted for the shares I purchased within 30 days of the WASH sale.  Why is the amount then included as adjustments that are then added to my final short-term capital gains thus disallowing the capital loss?  I did buy back some shares in this account but 4 months after I had sold all of the shares associated with the WASH sale.  I have now sold all of my shares with the last purchases sold in 2025.  Will the adjustment (Capital loss) be added to 2025 taxes?

Thanks

[fanfare]

closing out all trades does not absolve you of the IRS requirement to report in detail  your wash sales.

IRS says:

enter the amount of the nondeductible loss as a positive number in column (g).

@krloeb 

[fanfare]

By IRS rules, the adjusment goes on the earliest purchase of the security. and proceeding in order untill all the disallowed shares are assigned.

The IRS Pub 550 does not say " earliest purchase in the wash-sale window" 

It just says "earliest purchase".

@krloeb