The simplest and safest answer to avoid wash sales is if you have a loss on the sale of a stock, make sure you do not buy a substantially similar stock or security within 30 days prior to the sale and 30 days after the sale. If you are considered a trader of securities, a mark-to-market election can be filed to avoid the wash sale rule. HOWEVER, pay close attention to the surrounding facts before making the mark-to-market election. Contact one of our trader tax experts to determine if this accounting election is right for you.