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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.

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VXF tax-loss harvesting alternatives

Vanguard Extended Market ETF (Vanguard) tracks S&P Completion. If you hold VXF 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 VXF during the 31-day wait.

Held fundIndex trackedIssuerExpense ratioAUMHoldingsCategory
VXF
Vanguard Extended Market ETF
S&P CompletionVanguard0.05%$30.34B3349US small cap

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

VXF wash sale alternatives (different index)

ETFIndex trackedIssuerExpense ratioAUM1-yr correlationHoldings overlapNotes
VB
Vanguard Morningstar Small-Cap ETF
Morningstar US Small Cap TR USDVanguard0.03%$77.74B0.97573.9%different indexhigh overlap
VTWO
Vanguard Russell 2000 ETF
Russell 2000Vanguard0.06%$16.54B0.96735.1%different index
IWM
iShares Russell 2000 ETF
Russell 2000BlackRock0.19%$77.08B0.96635.1%different index
IWO
iShares Russell 2000 Growth ETF
Russell 2000 Growth BenchmarkBlackRock0.24%$13.70B0.95721.6%different index
SCHA
Schwab U.S. Small-Cap ETF
Dow Jones US Total Stock Market Small-CapCharles Schwab0.03%$21.66B0.946n/adifferent index
IJH
iShares Core S&P Mid-Cap ETF
S&P Mid Cap 400BlackRock0.05%$122.65B0.94241.9%different index
SCHM
Schwab U.S. Mid-Cap ETF
Dow Jones US Total Stock Market Mid-CapCharles Schwab0.03%$14.58B0.941n/adifferent index
IWR
iShares Russell Midcap ETF
Russell MidcapBlackRock0.18%$56.69B0.94134.8%different index

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

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