So my spouse and I invest separately via different trading accounts. Individual accounts, not joint. Can I work around the wash sale rule with 2 accounts? Sell stock A from one account @ $20 and buy stock A from@second account @ $15? Planning to dump stocks in December last week to get some tax gains and buying on the second account in first week of January.

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No. This would still be wash sale even if it is a separate spouse account

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Especially if you file a joint return, you would be leaving your fate up to the IRS.

You should doubly not do that because then you would have to calculate wash sale on your own as the broker would not automatically do it for both accounts.

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Yup, joint return you will be screwed. If you file separate, you can get away with it.

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