在市场动荡和不确定的时期，仍有一些财务策略可以用作合理的长期投资计划的一部分。保留工具带的一个例子可以是税收损失的使用。这是当您以 loss 为了减少你的 tax liability.

虽然这听起来有点违反直觉，但采取一些措施从战略上弥补损失可以使这些损失抵消其他已实现的资本收益。此外，剩余的超额亏损最多可抵消3,000美元的非投资收益，而剩余的亏损可结转到下一纳税年度。随着时间的流逝，这将有助于减少应纳税额并提高净（税后）收益。那么，这怎么工作？

收获亏损并不一定意味着您完全放弃了头寸。当您出售以赚取损失时，您不能在买卖前后的30天内购买该证券。 如果这样做，就违反了清洗销售规则，国税局不允许损失。 尽管有这些限制，但是您可以通过多种方法执行成功的损失收集策略。

税收损失的收获策略

• Sell the position and hold cash for 30 days before re-purchasing the position. The downside here is that you are out of the investment and give up potential returns (or 失利es) during the 30 day window.

• 卖出并立即购买与维持市场风险相似的头寸，而不是在那30天之内以现金持有。 30天窗口结束后，您可以出售临时资产并重新购买原始投资。

• Purchase the position more than 30 days before you try to harvest a 失利. Then after the 30 day time window is up you can sell the originally owned block of shares at the 失利. Being able to specifically identify a 税 lot of the security to sell will open this option up to you.

收获时要避免的常见错误

• 不要忘记将股息再投资。他们计数。如果您认为您可以采用此策略，并且该头寸支付每月股息并将其再投资，则您可能需要考虑将股息支付为现金，并在适当时自己进行再投资，否则您将违反清洗销售规则。

• 购买类似的头寸，该头寸将在您拥有它的短时间内支付资本收益。

• Creating a gain when selling the fund you moved to temporarily that wipes out any 失利 you harvest. You want to make the 失利 you harvest meaningful or be comfortable holding the temporary position longer.

• Buying the position in your IRA. This violates the wash sale rule. This is identified by social security numbers on your 税 filing.

As with many specific investment and 税 planning strategies, personal circumstances vary widely.  It is critical to work with your 税 professional and advisor to discuss more complicated strategies like this. If you have questions or if we can be a resource, please 伸手！