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Loss Harvesting: The Complete Guide

By Watson Lewis-RodriguezFebruary 21, 20267 min read

In crypto, losses are inevitable. But here's the secret: those losses can actually save you money on taxes.It's called loss harvesting, and when done right, it can significantly reduce your tax bill.

What Is Loss Harvesting?

Loss harvesting is the strategy of selling assets at a loss to offset capital gains and reduce your tax liability. In crypto, where volatility is the norm, this is especially powerful.

💰 The Benefit

  • Offset unlimited capital gains
  • Deduct up to $3,000 per year from ordinary income
  • Carry forward excess losses to future years

How It Works

Example: You made $20,000 trading Bitcoin, but you're down $8,000 on Solana.

  • Realized gains: $20,000 (BTC)
  • Realized losses: $8,000 (SOL)
  • Net gain: $20,000 - $8,000 = $12,000

You only pay taxes on $12,000 instead of $20,000. That's potentially $3,000+ in tax savingsdepending on your bracket.

The $3,000 Rule

If your losses exceed your gains, you can deduct up to $3,000 per yearfrom your ordinary income (salary, business income, etc.).

Any remaining losses carry forward to future years — indefinitely.

📅 Example with Carry Forward

Year 1: $10,000 losses, $2,000 gains → Net $8,000 loss
• Deduct $3,000 from income
• Carry forward $5,000 to Year 2

The Wash Sale Rule

⚠️ Critical: The 30-Day Rule

If you sell crypto at a loss and buy the same (or substantially identical) crypto within 30 days, the wash sale rule disallows the loss.

  • Don't buy back within 30 days before OR after the sale
  • This applies across all your wallets and accounts
  • IRS hasn't confirmed this applies to crypto — but assume it does

Strategies for Crypto

1. Wait 31+ Days

The safest strategy. After selling at a loss, wait at least 31 days before repurchasing the same asset.

2. Buy a Similar (Not Identical) Asset

Sell Bitcoin at a loss? Instead of buying back Bitcoin, buy Ethereum or Solana. Different chains = different assets (arguably).

3. Timing Is Everything

One common time to harvest losses is late in the tax year, after you've realized your gains. This gives you a clear picture of what you must offset.

4. Consider Long-Term First

Long-term capital gains are taxed at lower rates (0%, 15%, 20%). Short-term losses offset long-term gains first — which is actually more valuable.

What Doesn't Work

  • Buying right back — Triggers wash sale
  • Buying substantially identical assets — Even on different exchanges
  • Moving between wallets — That's not selling

How Arthur Labs Helps

  • Shows all your realized gains and losses
  • Identifies harvesting opportunities
  • Tracks wash sale windows
  • Calculates carry-forward losses

Find Tax Savings Opportunities

See which losses you can harvest this year.

Scan Your Wallet →

Disclaimer: This article is for educational purposes only. Tax strategies vary — consult a qualified tax professional.