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Educational only — not tax, legal, or investment advice. Whether two funds are “substantially identical” depends on facts and circumstances; the IRS has not published a bright-line test for ETFs. Consult a qualified tax professional before you trade.

Swap finder › US sector: technology

VGT tax-loss harvesting alternatives

Vanguard Information Technology ETF (Vanguard) tracks MSCI US IMI 25/50 Information Technology. If you hold VGT 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 VGT during the 31-day wait.

Held fundIndex trackedIssuerExpense ratioAUMHoldingsCategory
VGT
Vanguard Information Technology ETF
MSCI US IMI 25/50 Information TechnologyVanguard0.09%$156.01B323US sector: technology

Sources: issuer fund page · public fund profile. Fund data as of 2026-10-16.

VGT wash sale alternatives (different index)

ETFIndex trackedIssuerExpense ratioAUM1-yr correlationHoldings overlapNotes
FTEC
Fidelity MSCI Information Technology Index ETF
MSCI USA IMI Information Technology 25/50 IndexFidelity0.08%$22.38B1.000n/adifferent index
XLK
State Street Technology Select Sector SPDR ETF
S&P Technology Select SectorState Street0.08%$129.44B0.99284.8%different indexhigh overlap
IYW
iShares U.S. Technology ETF
Russell 1000 Technology RIC 22.5/45 Capped IndexBlackRock0.37%$25.95B0.98683.2%different indexhigh overlap
QQQM
Invesco NASDAQ 100 ETF
NASDAQ 100 IndexInvesco0.15%$111.78B0.955n/adifferent index
QQQ
Invesco QQQ Trust Series I
NASDAQ 100 IndexInvesco0.18%$501.85B0.955n/adifferent index
IVW
iShares S&P 500 Growth ETF
S&P 500 GrowthBlackRock0.18%$79.96B0.93052.5%different index
IUSG
iShares Core S&P U.S. Growth ETF
S&P 900 GrowthBlackRock0.04%$34.64B0.93051.2%different index
ONEQ
Fidelity Nasdaq Composite Index ETF
NASDAQ Composite IndexFidelity0.21%$11.09B0.928n/adifferent index

Sorted by 1-year correlation of daily total returns with VGT (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.

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30-day wash-sale calendar for VGT

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