Also note, even with a disallowed wash sale you just add to the basis for the trades and take the loss next TY. So really, no big deal anyway. You don't lose the tax loss forever.
Just to reinforce this, if you don't buy or sell ANY TSLA options for the first 30 days of Jan you won't be subject to any wash sale rules. You could also refrain from trading for all of December, but it might already be too late for that. Generally a different option strike is not enough to avoid the wash sale rule.
I am net $6k positive on tesla options this year. What happen if I do trade it in Jan? Do I need to pay tax on more than $6k that I earned? My last option trade closed on 12/9 with 10k loss.
We'd need to know all your trade dates and losses/gains but very possibly you would have to pay tax on more. The wash sale rule effectively treats wash sales like the sale event didn't happen and you still have the original position for losses but not gains. So if you never had a 30 day break this year you would pay tax on all your gains without being able to deduct any losses. Note that those losses aren't home forever for tax purposes. If you stopped owning the security for 30 days at any point in the future then you could claim the losses in that tax year. So you're really just deferring your ability to take the loss. Might actually be a good strategy if you think tax rates will go up in a future year I suppose.