Swap finder › US small cap
VBR tax-loss harvesting alternatives
Vanguard Morningstar Small-Cap Value ETF (Vanguard) tracks Morningstar US Small Cap Value TR USD. If you hold VBR at a loss, these ETFs track a different index, which generally makes them less likely to be considered “substantially identical” — while still moving closely with VBR during the 31-day wait.
| Held fund | Index tracked | Issuer | Expense ratio | AUM | Holdings | Category |
|---|---|---|---|---|---|---|
| VBR Vanguard Morningstar Small-Cap Value ETF | Morningstar US Small Cap Value TR USD | Vanguard | 0.05% | $35.80B | 831 | US small cap |
Sources: issuer fund page · public fund profile. Fund data as of 2026-10-16.
VBR wash sale alternatives (different index)
| ETF | Index tracked | Issuer | Expense ratio | AUM | 1-yr correlation | Holdings overlap | Notes |
|---|---|---|---|---|---|---|---|
| IJR iShares Core S&P Small Cap ETF | S&P Small Cap 600 | BlackRock | 0.06% | $103.26B | 0.947 | 21.1% | different index |
| SPSM State Street SPDR Portfolio S&P 600 Small Cap ETF | S&P Small Cap 600 | State Street | 0.03% | $15.70B | 0.945 | 21.1% | different index |
| SLYV State Street SPDR S&P 600 Small Cap Value ETF | S&P Small Cap 600 Value | State Street | 0.15% | $4.74B | 0.942 | 18.1% | different index |
| IJS iShares S&P Small-Cap 600 Value ETF | S&P Small Cap 600 Value | BlackRock | 0.18% | $7.53B | 0.941 | 18.1% | different index |
| RSP Invesco S&P 500 Equal Weight ETF | S&P 500 Equal Weighted | Invesco | 0.20% | $98.58B | 0.937 | n/a | different index |
| VB Vanguard Morningstar Small-Cap ETF | Morningstar US Small Cap TR USD | Vanguard | 0.03% | $77.74B | 0.934 | 58.0% | different index |
| IWN iShares Russell 2000 Value ETF | Russell 2000 Value | BlackRock | 0.24% | $13.73B | 0.932 | 19.1% | different index |
| IWR iShares Russell Midcap ETF | Russell Midcap | BlackRock | 0.18% | $56.69B | 0.932 | 26.9% | different index |
Sorted by 1-year correlation of daily total returns with VBR (through 2026-10-16). Holdings overlap = sum of the smaller weight of each common stock, from issuer holdings files; “n/a” where the issuer does not offer a free download or for bond/international/commodity funds. Hover a value for its as-of dates.
Reserved for a clearly-labeled brokerage referral link in the future. There are no referral or affiliate links on this site today, and listings are not influenced by any issuer or broker.
30-day wash-sale calendar for VBR
The window is 30 calendar days before and after the sale (61 days total, IRC §1091(a)). Buying the replacement fund right away is the point of a swap; the dates above are about buying back the fund you sold, or anything substantially identical to it.
Before you swap
- Turn off dividend reinvestment for VBR in every account (including IRAs) for the window — a reinvested dividend is a purchase.
- Check automatic investments, a spouse’s accounts, and any VBR bought in the 30 days before the sale.
- Your broker generally only flags wash sales for the identical security in the same account. You are responsible for the rest.
- Read how wash sales work and the FAQ, then confirm your plan with a tax professional.