Wash sale if shares bought and sold for a loss in IRA and taxable account in a single transaction?

Hello – I have made trades in 2021 whereby in the same trade I have bought and sold shares in taxable and IRA accounts – Interactive Brokers has the facility of creating an advisor account whereby one can link taxable and IRA accounts to the advisor account, and then one can place orders against the advisor account which splits the trade to the linked accounts. So a trade to buy 100 shares of X would be split across a taxable account, and a IRA account as 50 shares of X each. Usually the trade executes at the same instant, and will close at the same instance (if at a loss, since the stoploss on the order is also the same).

If position X is closed out in both the taxable and IRA account at the same time because a stop-loss was hit within 30 days of opening the position, does this constitute as a wash sale in the IRA that disallows the loss in the taxable account? If I understand this comment on this same topic correctly, https://irahelp.com/comment/52957#comment-52957
my shares in the IRA dont constitute as replacement shares because they were opened and closed at the same instant as the Taxable account, but wanted to understand.



Correct, this isn’t a wash sale because you sold the same shares you bought and therefore they are not replacement shares. 

Thank you for the prompt response.

What about a variation – After a long position was closed for a loss as described above in taxable and IRA accounts, a short position was opened in the taxable account within 30 days. Does closing the long position in the IRA contribute towards making the 1st loss a wash sale? Or only the opening of the short in the taxable account?

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