That is a good question, but generaly the "wash" sale rule is designed to prevent people from taking a tax loss and then rebuying (Like say selling in December and rebuying in January).  Uncle smiley just wants to get paid so you would (I guess) still claim it at the long term rate. Even in a wash sale you can still claim the loss later by adding it to your base cost.   I did that one year when I was freeing up cash.  I could not claim the loss that year but it was added to my base the next year when I sold the "wash" shares (at a gain) which reduced my capital gains.