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XLU tax-loss harvesting alternatives
State Street Utilities Select Sector SPDR ETF (State Street) tracks S&P Utilities Select Sector. If you hold XLU 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 XLU during the 31-day wait.
| Held fund | Index tracked | Issuer | Expense ratio | AUM | Holdings | Category |
|---|---|---|---|---|---|---|
| XLU State Street Utilities Select Sector SPDR ETF | S&P Utilities Select Sector | State Street | 0.08% | $24.20B | 34 | US sector: utilities |
Sources: issuer fund page · public fund profile. Fund data as of 2026-10-16.
XLU wash sale alternatives (different index)
| ETF | Index tracked | Issuer | Expense ratio | AUM | 1-yr correlation | Holdings overlap | Notes |
|---|---|---|---|---|---|---|---|
| VPU Vanguard Utilities ETF | MSCI US IMI 25/50 Utilities | Vanguard | 0.09% | $8.08B | 0.997 | 89.7% | different indexhigh overlap |
| SPLV Invesco S&P 500 Low Volatility ETF | S&P 500 Low Volatility | Invesco | 0.25% | $7.07B | 0.621 | n/a | different indexloose match |
| SCHH Schwab U.S. REIT ETF | Dow Jones Equity All REIT Capped | Charles Schwab | 0.07% | $10.78B | 0.570 | n/a | different indexloose match |
| XLRE State Street Real Estate Select Sector SPDR ETF | S&P Real Estate Select Sector | State Street | 0.08% | $7.75B | 0.563 | 0.0% | different indexloose match |
| DVY iShares Select Dividend ETF | DJ US Select Dividend | BlackRock | 0.38% | $22.74B | 0.557 | 18.3% | different indexloose match |
| IYR iShares U.S. Real Estate ETF | Dow Jones U.S. Real Estate Capped Index | BlackRock | 0.37% | $4.00B | 0.548 | 0.0% | different indexloose match |
| VNQ Vanguard Real Estate ETF | MSCI US IMI/Real Estate 25-50 | Vanguard | 0.13% | $36.64B | 0.545 | 0.0% | different indexloose match |
| SPHD Invesco S&P 500 High Dividend Low Volatility ETF | S&P 500 Low Volatility High Dividend Index | Invesco | 0.30% | $3.20B | 0.521 | n/a | different indexloose match |
Sorted by 1-year correlation of daily total returns with XLU (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 XLU
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 XLU in every account (including IRAs) for the window — a reinvested dividend is a purchase.
- Check automatic investments, a spouse’s accounts, and any XLU 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.