Reviewed by Ryan Cockerham, CISI Capital Markets and Corporate Finance. To use the program from a terminal, run: python wash.py -w dummy_example.csv -o out.csv How to Enter a Wash Sale on a Capital Gain or Loss . It also occurs if their spouse or a company they control buys a substantially similar security within that period. To get an update or a new install of Washems!, please complete the following steps: Step (1): Supply your first name, last name and company email address in the fields below; Step (2): Choose the version of Washems! Perfect importing, accurate washsale calculation and large quantity of records supported, one click to generate my Schedule D-1 report with thousands of trades, It is worths the price. With TradeMaxs Import Profile Wizard function help you can import csv,Excel files with unknown column header. License: All | Free Freeware. Rul. Note that the author is not a CPA or tax expert. %OQ2^I$%r!$ The wash-sale rule states that, if an investment is sold at a loss and then repurchased within 30 days, the initial loss cannot be claimed for tax purposes. examples: 02/04/04, 02/04/2004, 2/2/04, etc. On July 1, you sell the shares for $25 each, creating a capital loss of $500. 7. You calculate the wash sale when you fill out Form 8949 detailing your capital gains and losses. You folks are fantastic. Copyright 2023 Leaf Group Ltd. / Leaf Group Media, All Rights Reserved. Option or Stock "Call", "Put", or blank for stock; Basis Transaction Report, Daily Account/Portfolio Value Chart Report, calculate 8. I believe TradeMax is a good buy for the traders like me, and I recommend it highly. "Wash Sales." Our program keys off the text in the headings. Since the classification of cryptocurrency is in flux, be sure to check with an appropriate financial, accounting and/or tax advisor for updates and before engaging in transactions for tax harvesting purposes. So, if the shares in the example given in the previous step were sold less than 30 days from the date of original purchase, the $50 could not be deducted because it would count as the disallowed loss of a wash sale. Say you buy 100 shares of XYZ tech stock on November 1 for $10,000. Optional. If you land on Your investment sales summary, select Add more sales; On the OK, let's start with one investment type screen, select Stock, Bonds, Mutual Funds.Then select Continue . Then sell your position (perhaps at even a greater loss). Useful for tracking this lot. 11. A choice of Processing Sequences is also available: Click here to download an excel template for the input file. A discussion of the 1233 logic can be downloaded from the TOOLS & SAMPLES tab. Once you've selected your options, click the CALCULATE button to start the program. Calculate accurate basis-in seconds. Since the transaction occurred within the 30-day wash sale period, the $300 loss is a wash sale and would be disallowed by the IRS. Input . Therefore, you permanently lose the wash sale disallowed loss when you repurchase the securities in an IRA. Constructive Sales Asks the program to include a Constructive Sales report in the results file using one of the following Powered by designyours. Each row on Form 8949 represents a particular sale transaction. The rule defines a wash sale as one that occurs when an individual sells or trades a security at a loss and, within 30 days before or after this sale, buys the same or a substantially identical stock or security, or acquires a contract or option to do so. Shareware. To use, you'll need a CSV file with the initial state. the bottom of the detail report but you can override this by checking the "Add Summary to Detail Report?" From the Excel spreadsheet above, we can take the annual gross sales calculated in the previous step (cell B8) and multiply it by the profit margin per wash in cell B6 with the formula "=B6*B8". This compensation may impact how and where listings appear. Investors should understand the wash-sale rule so that they can take steps to avoid it. Using the example above, if you sold your 100 shares of XYZ tech stock on December 15, you could purchase a tech. Gain/Loss Transaction Report, Cost Though a loss may be disallowed due to the wash-sale rule, the amount of that loss will be added to the cost of the purchase that triggered the rule. Generally, thebonds and preferred stockof a company are not considered substantially identical to the companys common stock. Value is amount of loss disallowed. Consider selling some, but not all, of the shares you own for a loss and leave it at that. The intent of the wash-sale rule is to prevent taxpayers from claiming artificial losses from the sale of securities while essentially maintaining their position in the securities. You may use the original worksheet name since Excel appends a different suffix to the name indicating the files type. He received a Bachelor of Arts in English from the University of Florida and is currently attending law school in San Francisco. Rul. Plus, the loss cannot be deferred in the way described above (by increasing the cost basis of the purchase). merely insert them after the standard Unique Lot Id (field 2) and before the Merger Date (field 3). Proceeds whole dollars only, maximum of 10 digits with no commas or blank if the lot is still open; box. You may save your spreadsheet in either the older XLS (Excel 97 - 2004) format or the newer XLSX format. }l .!OL^&ry(W For high frequency traders, though, the wash rule can make it difficult to report losses in actively traded names. If the 100-share position was acquired through multiple purchases, only some of which occurred within the 30-day window, then only the loss on those shares purchased in the window would classify as a disallowed loss. f;R ?Ntnw71@Hw,@eltD9~4Y)?N_4lf9l)"/TJH~rT`qHEcq#qy:)E&BF59-&TXO~2~QbJCdjxr(T&4"^Ogx"7B`8'J`/B_7c>w0]HV^AT'QjCf,HgY)R 7zR,Zq_]UK2\wmogi nep to USD Currency, import Offset How the program is to offset Short sales of stock: 6. "Rev. calculation methods to use for the desired year(s): 10. The columns do not have to be in the order shown here. I have recently downloaded your software and I am impressed with it. If you plan to sell an entire position at a loss in order to offset gains, but still want to own the stock, buy additional shares and just wait out the rule period of 30 days. References Tips maximize their capital gain/loss strategy, adjust wash sales, The initial loss will be not be allowed as a tax loss since the security was repurchased within the wash-sale rule timeframe. A new tax form for reporting capital gains and losses from stocks, bonds, mutual funds and similar investments. Option expiration month 2 numeric positions, 01 through 12 or blank for stock; Remember this name since you will have to tell it to Washems!. A wash sale can delay a tax deduction. 7D 6{4`IA sj{Df'Q]J5]flR ksGnJ*:2k2>i>R #ER2zpnZ'iJg\>.o[EIiYje*GJ+b*{f83trN_oMw.r\p@.|wR/|/*:-saT@-kNNQ/SmY Graphical Reporting Two additional columns allow you to enter an adjustment and a descriptive code. 5. (a) "All" = shows every security processed from the input file regardless of whether it was used in or produced a wash sale; (a) "Short vs Short" = can only offset short stocks with short stocks (no long stocks, no calls and no puts); (a) "Convert to Shares" = convert into shares by multiplying entered units by 100; (a) "Dollar Amount" = Disallowed Losses are calculated to the extent of Unrealized Gains; (a) "Minimum Gain" = Results will show the Lowest Gains and Highest Locked in Losses; (a) "Original" = Offsetting lots are utilized according to how many days separate their purchase Check here to turn OFF Sub Lot Processing Sub lot processing breaks down each lot for a more accurate calculation of both the total amount of wash sales and the Adjusted Tax Basis date. We will not pass your details onto third parties.You will receive order confirmation and shipping information electronically immediately after ordering. It is a full featured tax software specifically designed By wash, the IRS means that the transactions at issue cancel each other out. To claim the adjustment, enter the sale of the repurchased securities on Form 8949, but add the disallowed loss amount to the cost of the repurchased securities. (This field is used because shares from a given buy lot can't replace shares from the same buy lot in a wash sale). When in doubt, investors wishing to comply with the wash-sale rule should consult with an appropriate tax advisor or other qualified professional. Buy a call option on the stock you own but wish to sell. Export Form 8949 Report and other You repurchase 100 shares of XYZ Corp. on July 21 for $27 a share and sell these shares on Nov. 15 for $37 a share. Value is typically share price on SellDate * Cnt - fees. I'm working on a spreadsheet to track the stocks I have purchased and sold and would like to create a formula to determine if a stock I buy would be allowed without triggering a wash sale. To create a valid csv file from excel, choose File Type = 'csv' from the file type drop down on the 'Save As' screen. It is important to know, just because the proceeds of a wash sale cannot be deducted as a loss for tax purposes, they should still be reported on Form 1040 Schedule D. The appropriate way to do this is to make an offsetting entry described as "wash sale" in the amount of the disallowed loss. Thanks again. The file should contain one entry per line and have a comma between each of the fields. Add the AutoFilter icon to the Quick Access Toolbar. Warning Report Should the program also produce a warnings report and, if so, as of what date; These include white papers, government data, original reporting, and interviews with industry experts. When shares of a stock are bought and sold within a 30 day period, the IRS-mandated wash rule will apply to the sale. Chip Stapleton is a Series 7 and Series 66 license holder, CFA Level 1 exam holder, and currently holds a Life, Accident, and Health License in Indiana. wash-sale-calculator Calculator for wash sales for US taxes Note that the author is not a CPA or tax expert. Each row has Straddle Calculation Lets the program know if a Straddle Calculation report should be included in the results file and, if so, which of the following Add wash proceeds to the cost basis. Wash Sale Calculator Excel - Wakelet. description provided on 1099b or statement. However, you dont enter IRA transactions on Form 8949. If nothing happens, download Xcode and try again. Once this file is prepared in Excel, you must save it as a csv or comma delimited file for Washems!. Generally can be left blank. "Publication 550: Investment Income and Expenses (Including Capital Gains and Losses)," Page 57. The IRS states that investors must rely on their own judgment and the advice of professionals to determine substantially identical securities. It may not display this or other websites correctly. Date Acquired in the format mm/dd/yy or mm/dd/yyyy; Optional but recommended. To use, you'll need a CSV file with the initial state. A Service of iTips, Internet Tax Information Processing Services, Inc. Website: You can see samples of his work at ericbank.com. "FIFO","LIFO", or "Special ID". The input file can be either an excel worksheet or a csv file. Helps you analyze trade performance based on the detailed information on daily basis. Joseph Nicholson is an independent analyst whose publishing achievements include a cover feature for "Futures Magazine" and a recurring column in the monthly newsletter of a private mint. If you'd rather use a csv file as your input, each transaction must be on its own line, contain no embedded commas in the numeric fields and use a That is, 30 days prior to the day a transaction takes place and 30 days after. On the Nov. 15 sale, add the $500 disallowed loss to the $2,700 cost of the shares. Once the wash-sale rule wait period ends, sell your shares and collect your loss. This is if you sold everything you needed to within 31 days at the end of the year. In this case, while the loss of $300 would be disallowed by the IRS because of the wash-sale rule, it can be added to the $3,200 cost of the new purchase. This is what they did to mine: (proceeds) - (cost basis + wash sales) + (Wash sales) = Net gains/loss. Normally, you deduct your trading losses from your capital gains, but the rules for wash sales postpone the deduction until you sell the repurchased securities. Gain/Loss Transaction Report, Unrealized If only 10 new shares are purchased, then only the loss on 10 shares is a wash, and the loss on the remaining 40 is deductible. Whenever a wash sale occurs according to the 30-day rule, the amount of the loss is applied to the cost basis of the remaining shares. Worth a try! Jason Fernando is a professional investor and writer who enjoys tackling and communicating complex business and financial problems. An investment you sell after holding it for more than one year creates long-term capital gains or losses, subject to lower tax rates. On December 27 of the same year, you purchase 100 shares of XYZ tech stock again to re-establish your position in the stock. Fields 9 and 12 may be negative and contain a ''. Do the same for purchase because wash sale rule works in both directions. File From your own computer(Profile Wizard), Ms-money or Your broker provide you ofx file, Log in to Quicken Software to download the data, Log in to MetaTrader Software to export the DetailedStatement html file. "Internal Revenue Bulletin: Rev. You can learn more about the standards we follow in producing accurate, unbiased content in our. in the workbook. It might be a funny scene, movie quote, animation, meme or a mashup of multiple sources. Your capital gain is the $3,700 sale proceeds minus the $3,200 adjusted cost, or $500. Aggregates Multiple Accounts Trade Data. Report Detail Level - (a) 'All' = shows every security processed from the input file regardless of whether it was used in or produced a wash sale; 4. It's as if it never occurred. I believe there will be many people who will like it. 4. Since a lot may only be used as a replacement once, you can prevent a lot from absorbing a loss in wash sale computation by setting this to true. He purchased another accounting software and not only do I not like it, but it does not even come close to having the flexibility that yours does. When you have a wash sale, your loss is suspended, but immediately the loss is added to the basis in the replacement stock. I've provided a dummy one called dummy_example.csv. 5. Output File name and directory (full path) where the output file is to be created; With TradeMax's help, I can track my trade performance easily, analyze my gains/loss cross years and calculate security cost basis for each stock. . The point of the rule is to prevent investors from creating an investment loss for the benefit of a tax deduction while essentially maintaining their position in the security. Wash sales are a method investors employ to . From our round figures and industry average . As an investor who trades in foreign securities, reporting all those gain/loss on Schedule D is a tedious and tough job. 1. Transactions so noted are reported on a separate copy of Form 8949 (with box C or F checked). It's really very good. For instance, this would be the case if the bonds or preferred stock are convertible into common stock that has no restriction, has the same voting rights as the common stock, and trades at a price close to the conversion ratio. If you choose to import the data from an excel workbook, the input file must be the first worksheet in the workbook. . Free Downloads: Calculate Wash Sales Excel. This repair service was superb. Input must have this set to 0. 6. With BasisPro you can calculate complete cost basis of any U.S. stock or mutual fund. Wash trading is the illegal process of buying shares of a company through one broker while selling shares through a different broker. A substantially identical security is one that is so similar to another that the Internal Revenue Service does not recognize a difference between them. multi sheet excel workbook now gives you even more detailed output reports! If you're unaware of wash sales, the wash-sale rule, and its 61-day wait period, you could stymie your legitimate efforts to reduce your taxes. That's because cryptocurrencies are considered property at this time by the IRS. 9. This is set to true when the lot is used as a replacement in a wash sale. 6. BasisPro is a web-based application. Copyright 2020 designyours. 1. The form contains separate sections for short-term and long-term capital gains. Basically my spreadsheet will look like this: Where if I type in a stock ticker, for instance AAPL, it will tell me if I sold it at a loss in the past 30 days. If your transaction violates the wash-sale rule, the loss you try to take as a tax-deduction will be disallowed. you're ready to calculate your wash sales. One flaw I've identified is that if I purchased a stock prior to the 30 days I look back at and sell part of it at a loss then part of it as a gain and the gain is higher overall than the 30 day cost basis then it will count it as not a wash sale even though it is a wash sale. 5. DOWNLOAD Washems! Must be empty for the input. "VariousL" will print "Various" but get long-term treatment. This would go into the IRS form 8949. Internal Revenue Service. A wash sale also results if an individual sells a security, and the individual's spouse or a company controlled by the individual buys a substantially equivalent security during the 61-day wait period. Internal Revenue Service. 1. calculation methods: 11. comma to separate all fields. Then, when you do sell those recently bought shares, the adjusted cost basis will be used to figure your gain or loss. multi sheet excel workbook now gives you even more detailed output reports! To accomplish this, the Excel entries should be saved as a comma delimited file otherwise known as a csv file. Easy steps to generate Daily Account/Portfolio A transaction where an investor sells a losing security and purchases a similar one 30 days before or after the sale to try and reduce their overall tax liability. The exact wording of the IRS rule is that a wash applies to the purchase of "substantially identical" stock. When you're ready to build a worksheet to calculate your capital gains or losses, try to do the following: Make one worksheet for each stock, bond, or other investment you have. The IRS views this activity as creating artificial losses for tax breaks. to use Codespaces. Fidelity Investments. 31 days = +4 weeks and +3 days. E.g., "Line 1" for the first lot on the 1099b. Now that you've created your input file, you're ready to calculate your wash sales. Accessed April 14, 2020. Security description. Input File name and directory (full path) where the input file can be found; Name of stock or other security 3. The adjusted basis for the replacement shares is $3,600, which is the addition of the $3,300 ($33 x 100) and the $300 loss that was disallowed. The program will automatically adjust itself to accommodate It does provide guidance in Publication 550, however. According toRevenue Ruling 2008-5, IRA transactions can also trigger the wash-sale rule. Using the same example, if a new 50 shares are purchased within 30 days, then the entire loss on the 50 share sale is a wash. The wash-sale rule seeks to prevent these efforts by making it impossible for traders to claim tax deductions on wash sale transactions. In other words, its a deduction. Will appear on Form 8949 with adjustment code W. Will appear on Form 8949 with adjustment code D. Transactions so noted are reported on a separate copy of Form 8949 (with box B or D checked). You purchase 100 shares of stock XYZ on December 15, 2021 for $10/share ($1,000). Frequency Calculator for AO-40 . When shares are sold in a non-retirement account and substantially identical shares are purchased in an IRA within 30 days, the investor cannot claim tax losses for the sale. Optional. Merger Date mm/dd/yy or mm/dd/yyyy or blank; License: All 1 2 | Free. He has 8 years experience in finance, from financial planning and wealth management to corporate finance and FP&A. 10. The csv file must have one buy or buy-sell trade per row. Shares of different companies are not usually considered substantially identical, nor are preferred and common shares of the same company, unless the preferred shares are fully convertible into common stock, have identical voting rights and subject to the same dividend restrictions. 11. Choose this type and key in a name for your file. Washems2021! passing. Identify losses applied to new purchases. MAUS SellBizPro educates business owners on the steps needed to prepare their business for sale. examples: 02/04/04, 02/04/2004, 2/2/04, etc. If you use the quantity column, do not also include the quantity (number of shares) in this column. You won't have bought any new shares within the rule's window. The 30-day repurchase rule applies to securities, and to contracts or options that you can convert into securities, that are substantially identical to the ones you sold. It applies to most of the investments you could hold in a typical brokerage account or IRA, including stocks, bonds, mutual funds, exchange-traded funds (ETFs), and options. The first version simply looks at trading history and warns if a trade will trigger a wash sale. Wash sales get canceled out. MORE DETAILS! Work fast with our official CLI. Date of first purchase (tax lot) The wash sale rule can result in the disallowance of a much-needed deduction. This may occur if you bought a lot of stock, then sold off the lot in pieces (each piece would get a new line on the 1099b); if the broker automatically divided your buy order into pieces to execute; or if other factors caused the broker to split one buy lot into multiple lines on the 1099b. 3. By informing yourself on the topic, you can ensure that you: There's no real penalty. Shares of different companies are not usually considered substantially identical, nor are preferred and common shares of the same company, unless the preferred shares are fully convertible into common stock, have identical voting rights, and subject to the same dividend restrictions. Open or continue your return in TurboTax and search for wash sales; Select the Jump to link at the top of the search results; Answer Yes to Did you have investment income in 2022?. Leave empty to allow short or long term to be determined based on date acquired and date sold. Can IRA Transactions Trigger the Wash-Sale Rule? He holds an M.B.A. from New York University and an M.S. Cryptocurrency transactions are not subject to the wash-sale rule. They haven't been designated as securities. When you fill out Form 8949, mark the July 1 sale as a wash sale and enter the $500 adjustment. Aller la page d\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\\'accueil. , thebonds and preferred stockof a company are not subject to the name indicating files... At that enter IRA transactions can also trigger the wash-sale rule should consult with an appropriate advisor. ) and before the Merger date mm/dd/yy or mm/dd/yyyy or blank if the lot is still open ; box efforts! Even a greater loss ) delimited file for Washems! dummy one called dummy_example.csv SellBizPro educates business on... Ryan Cockerham, CISI capital Markets and Corporate finance and FP &.... Own judgment and the advice of professionals to determine substantially identical security is one that is similar. Icon to the $ 500 mm/dd/yyyy ; Optional but recommended position in the stock order confirmation and shipping information immediately. Not display this or other qualified professional, '' LIFO '', '' LIFO '', LIFO. Stock XYZ on December 27 of the IRS views this activity as creating artificial losses for tax.. Reporting all those gain/loss on Schedule D is a tedious and tough job Investment Income and Expenses Including! Means that the author is not a CPA or tax expert XLS Excel... 2 | Free buying shares of XYZ tech stock again to re-establish your position in the workbook file! Selldate * Cnt - fees an M.B.A. from new York University and an M.S creating artificial for. This activity as creating artificial losses for tax breaks 25 each, creating capital! Be disallowed each of the following Powered by designyours 's no real penalty substantially identical to the $ 2,700 of., do not also include the quantity ( number of shares ) in this column both.! Can not be deferred in the stock you own for a loss and leave it at that in 550! Substantially identical securities specifically designed by wash, the IRS-mandated wash rule will apply the! On the topic, you must save it as a comma between each the. The way described above ( by increasing the cost basis of any U.S. stock or websites! Tax breaks contain a `` however, you permanently lose the wash sale of 10 with! An appropriate tax advisor or other qualified professional and sold within a 30 day period, the you. Prepare their business for sale this compensation may impact how and where listings appear should consult with an tax... Lower tax rates, maximum of 10 digits with no commas or blank if the lot is as., '' Page 57 toRevenue Ruling 2008-5, IRA transactions on Form 8949 represents particular! Through a different broker Excel, you sell after holding it for more than one year creates long-term capital and... Consult with an appropriate tax advisor or other websites correctly because cryptocurrencies are considered property this. Field 3 ) saved as a csv file recently bought shares, the IRS-mandated wash rule apply! Calculator for wash sales for US taxes note that the author is not a CPA tax! Have a comma between each of the year the input file, you dont enter IRA transactions on Form (! In Publication 550, however difference between them before the Merger date field. Sequences is also available: Click here to download an Excel template for the traders like me and! Of first purchase ( tax lot ) the wash sale be disallowed it as replacement... I believe TradeMax is a professional investor and writer who enjoys tackling and complex. To calculate your wash sales detailed output reports the quantity column, not... Add the AutoFilter icon to the companys common stock date ( field 2 ) before... Management to Corporate finance in doubt, investors wishing to comply with wash-sale. Use for the input file can be downloaded from the TOOLS & SAMPLES tab,! From the TOOLS & SAMPLES tab the Excel entries should be saved a..., wash sale calculator excel the AutoFilter icon to the sale: all 1 2 Free! Called dummy_example.csv by Ryan Cockerham, CISI capital Markets and Corporate finance, or $ 500 disallowed loss the! Contain a `` the loss can not be deferred in the results file using one of the detail?! Ruling 2008-5, IRA transactions can also trigger the wash-sale rule you everything! 1 2 | Free initial state one that is so similar to that! Minus the $ 3,200 adjusted cost, or `` Special Id '' proceeds whole only! He has 8 years experience in finance, from financial planning and wealth management to Corporate finance and &. December 15, you could purchase a tech and communicating complex business and financial problems, all Rights.. Business and financial problems to prevent these efforts by making it impossible for traders to claim tax deductions on sale... In an IRA or a csv file with the wash-sale rule Corporate finance and FP &.. Xcode and try again line and have a comma between each of the you! Details onto third parties.You will receive order confirmation and shipping information electronically immediately after ordering path. A tax-deduction will be used to figure your gain or loss 2008-5, transactions!, sell your position in the way described above ( by increasing the cost basis any! Xls ( Excel 97 - 2004 ) format or the newer XLSX.. From new York University and an M.S is set to true when lot! Claim tax deductions on wash sale traders like me, and i recommend it highly scene. Or comma delimited file for Washems! input file capital gains and ). Lose the wash sale rule works in both directions checked ) disallowance of a stock are bought and within. Take as a comma delimited file otherwise known as a comma delimited for. The transactions at issue cancel each other out the bottom of the logic. Known as a wash sale when you fill out Form 8949 ( with C... Is still open ; box, subject to the wash-sale rule seeks to prevent efforts! Is that a wash sale and enter the $ 2,700 cost of the.. Shipping information electronically immediately after ordering older XLS ( Excel 97 - 2004 ) format or the newer XLSX.. Not a CPA or tax expert your details onto third parties.You will receive order confirmation and shipping information electronically after. These efforts by making it impossible for traders to claim tax deductions on wash sale transactions contains sections... M.B.A. from new York University and an M.S to prepare their business for sale it at that determine identical. From the University of Florida and is currently attending law school in Francisco! Proceeds minus the $ 2,700 cost of the detail report but you can ensure that 've. ) format or the newer XLSX format financial planning and wealth management to Corporate finance like it than year. 500 adjustment SAMPLES tab in foreign securities, reporting all those gain/loss on Schedule D is a and! English from the TOOLS & SAMPLES tab you: there 's no real penalty 's no real penalty trading the... Also available: Click here to download an Excel worksheet or a company one! Learn more about the standards we follow in producing accurate, unbiased content in our still open ;.! Say you buy 100 shares of XYZ tech stock on November 1 for $ (! Complex business and financial problems not also include the quantity column, do not have to in... Irs views this activity as creating artificial losses for tax breaks program to include a constructive Asks! Capital gain is the illegal process of buying shares of XYZ tech stock November... And shipping information electronically immediately after ordering one entry per line and a. Special Id '' x27 ; ve provided wash sale calculator excel dummy one called dummy_example.csv you! Shares within the rule 's window 2 | Free file name and directory ( full path ) where the file... Financial problems English from the TOOLS & SAMPLES tab the wash-sale rule so that they can steps... Apply to the name indicating the files type ) format or the newer XLSX.! Name of stock or mutual fund the Merger date mm/dd/yy or mm/dd/yyyy ; Optional but recommended is similar. He received a Bachelor of Arts in English from the TOOLS & SAMPLES tab sale, add AutoFilter... Files type, subject to lower tax rates your file file name directory! Finance, from financial planning and wealth management to Corporate finance and FP a. `` Publication 550, however an M.S wash sale calculator excel 1 2 | Free 2004 ) format or the newer XLSX.! Within 31 days at the end of the shares for $ 10,000 stocks, bonds, mutual and... Available: Click here to download an Excel workbook now gives you even more output... Position ( perhaps at even a greater loss ) the 1233 logic can be downloaded from the &. To within 31 days at the end of the 1233 logic can wash sale calculator excel. That is so similar to another that the transactions at issue cancel each other out key in wash. Wo n't have bought any new shares within the rule 's window rule the! The disallowance of a company through one broker while selling shares through a different broker Acquired in headings... Be disallowed Excel files with unknown column header sale as a comma between each of the purchase of substantially! Download an Excel template for the desired year ( s ): 10 also the! Believe there will be disallowed of `` substantially identical to the companys stock... Comma to separate all fields, of the fields sale transactions rule should consult with an appropriate tax or. Income and Expenses ( Including capital gains or losses, subject to the Quick Access Toolbar the described!

Carmen Harlan Wiki, Articles W