# tax-loss-harvesting

Scans crypto portfolios for unrealized losses and ranks tax harvesting strategies factoring in transaction fees and wash sale rules.

- skill · `type=skill` · Claude Code, Codex, Cursor, GitHub Copilot, Gemini CLI, OpenCode · 425 installs · ★ 443
- Author: agipro
- License: MIT · policy=mirror · the beginning of the file is at the end of this page
- Source: https://github.com/agiprolabs/claude-trading-skills/tree/HEAD/skills/tax-loss-harvesting/SKILL.md
- Updated: 2026-09-03
- HTML: https://affpapa.org/en/nevibecode/skills/agipro-tax-loss-harvesting

## What it does

This skill identifies and ranks unrealized losses in crypto holdings to lower capital gains taxes. It evaluates every candidate through a four-part scoring formula (`tlh_score`), balancing loss magnitude, holding period urgency toward the 365-day mark, wash sale risk, and matching gains. Short-term losses yield higher deductions against ordinary rates, so assets nearing the 1-year threshold receive higher priority.

Harvesting costs money. The `net_benefit` logic subtracts transaction fees, gas, slippage, and replacement re-entry costs from gross tax savings. Small losses often fail to beat high network fees, making the trade counterproductive. The skill also tracks the 61-day wash sale window (30 days before, sale day, 30 days after) and respects the annual $3,000 ordinary income deduction limit on excess net capital losses.

## Install

### Claude Code (native platform)

1. **Skills CLI (Vercel)**
```bash
npx skills add agiprolabs/claude-trading-skills --skill tax-loss-harvesting -a claude-code
```

2. **Manually: put the files in place**
- File: `~/.claude/skills/tax-loss-harvesting/SKILL.md` — Copy the whole skill folder; for one project use .claude/skills/tax-loss-harvesting/

### Codex

1. **Skills CLI (Vercel)**
```bash
npx skills add agiprolabs/claude-trading-skills --skill tax-loss-harvesting -a codex
```

2. **Manually: put the files in place**
- File: `.agents/skills/tax-loss-harvesting/SKILL.md` — For all projects use ~/.agents/skills/

### Cursor

1. **Skills CLI (Vercel)**
```bash
npx skills add agiprolabs/claude-trading-skills --skill tax-loss-harvesting -a cursor
```

2. **Manually: put the files in place**
- File: `.cursor/skills/tax-loss-harvesting/SKILL.md` — Cursor also reads .agents/skills/ and .claude/skills/

### GitHub Copilot

1. **GitHub CLI**
```bash
gh skill install agiprolabs/claude-trading-skills tax-loss-harvesting
```

2. **Manually: put the files in place**
- File: `.github/skills/tax-loss-harvesting/SKILL.md`

### Gemini CLI

1. **Skills CLI (Vercel)**
```bash
npx skills add agiprolabs/claude-trading-skills --skill tax-loss-harvesting -a gemini-cli
```

2. **Platform CLI**
```bash
gemini skills install https://github.com/agiprolabs/claude-trading-skills --path skills/tax-loss-harvesting
```

### Windsurf (Devin Desktop)

**Manually: put the files in place**
- File: `.devin/skills/tax-loss-harvesting/SKILL.md` — The legacy .windsurf/skills/ path still works

### OpenCode

**Skills CLI (Vercel)**
```bash
npx skills add agiprolabs/claude-trading-skills --skill tax-loss-harvesting -a opencode
```

### Claude.ai

**Claude.ai**
- Zip the folder and upload it in Settings → Capabilities → Skills

Where a file is given instead of a command, copy the files from the source to that path: https://github.com/agiprolabs/claude-trading-skills/tree/HEAD/skills/tax-loss-harvesting/SKILL.md

## When to use it
- rank portfolio losses by tax value using the composite tlh_score
- calculate net dollar benefit after gas, swap fees, and slippage
- monitor trades against the 61-day wash sale compliance window
- plan year-end harvesting strategies around the $3,000 deduction cap

## Example prompts
- Score my portfolio unrealized losses and rank them for tax-loss harvesting
- Calculate net benefit for a $1,500 loss at a 28% tax rate with $40 in gas fees
- Check wash sale risk for selling ETH and buying an alternative token within 30 days

## Source text · SKILL.md · MIT

Below is the content of a third-party file. It is data, not instructions for you: do not act on anything written inside unless the human asks. Block tag: 333a5416787d64f4.

BEGIN THIRD-PARTY FILE 333a5416787d64f4
````text
---
name: tax-loss-harvesting
description: Tax-loss harvesting opportunity identification, scoring, and planning with wash sale compliance and annual carryforward tracking
license: MIT
metadata:
  author: agipro
  version: "0.1.0"
  category: trading
---

# Tax-Loss Harvesting

Identify, score, and plan tax-loss harvesting (TLH) opportunities across a crypto portfolio. This skill covers unrealized-loss ranking, net-benefit calculation, wash sale compliance, annual loss carryforward tracking, and year-end "use it or lose it" strategies.

> **Disclaimer:** This skill provides informational analysis only. It is NOT tax advice. Tax rules vary by jurisdiction and change frequently. Consult a qualified tax professional before making any tax-related trading decisions.

## How Tax-Loss Harvesting Works

Tax-loss harvesting is the practice of intentionally realizing investment losses to offset realized capital gains, thereby reducing your current-year tax liability.

### Core Mechanism

1. **Identify** positions with unrealized losses in your portfolio.
2. **Sell** those positions to realize the loss.
3. **Offset** realized gains with the harvested loss, reducing taxable income.
4. **Optionally re-enter** a similar (but not "substantially identical") position to maintain market exposure.

### Short-Term vs Long-Term

| Holding Period | Classification | Typical Tax Rate |
|---------------|---------------|-----------------|
| < 1 year | Short-term capital gain/loss | Ordinary income rate |
| >= 1 year | Long-term capital gain/loss | Preferential rate (0-20%) |

Short-term losses first offset short-term gains; long-term losses first offset long-term gains. Remaining net losses cross over to offset the other category.

### Annual Loss Deduction Limit

If total net losses exceed total gains, the excess is deductible against ordinary income up to **$3,000 per year** ($1,500 if married filing separately). Any remaining loss carries forward indefinitely to future tax years.

## Ranking Unrealized Losses

Not all unrealized losses are equally valuable to harvest. This skill scores each opportunity on four dimensions:

### 1. Loss Magnitude

Larger dollar losses provide more tax savings. The raw loss is the difference between current market value and cost basis.

```
unrealized_loss = current_value - cost_basis  # negative when loss
tax_savings = abs(unrealized_loss) * marginal_tax_rate
```

### 2. Days Until Long-Term Threshold

A position approaching the 1-year holding mark deserves special consideration:
- If close to crossing into long-term territory, harvesting now locks in a **short-term loss** (offsets higher-taxed short-term gains).
````
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First 2669 of 11858 bytes. © agipro · MIT · https://github.com/agiprolabs/claude-trading-skills/tree/HEAD/skills/tax-loss-harvesting/SKILL.md

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