Suppose I have a vertical spread on TSLA:
- short Feb'2018 290 Put
- long Feb'2018 250 Put
and the 290P has unrealized loss.
If, today (Dec 27), I roll down the short 290P to short 280P (of the same Feb maturity) to realize the loss on 290P, will this loss count towards the disallowed loss for wash sales?
PS: My broker uses Apex for clearing.
A judgement call, and it can depend on what software you (or your broker) uses, e.g. Gainskeeper. But regardless of software, you're responsible for the final determination for your tax return. Anyway, you might want to do a spread where the legs clearly have different economics, rather than a 10$-wide Feb vertical. Or close the whole existing $40-wide vertical and put on another spread in a different expiry month later. The market will always be here.