Fidelity關於wash sale 有個回答

從回答也可以看出realized gain/ loss 沒有考慮wash sale 
When reporting wash sales on the Tax Reporting Statement 1099, the reported realized gain/loss for wash sales that occurred in that tax year is not adjusted. The Summary of Proceeds From Broker and Barter Exchange Transactions page and the totals as calculated on each section of the Form 1099-B reflect with a gain/loss calculated by subtracting the proceeds less the cost basis. Total wash sale amounts are provided, but not subtracted from the gain/loss totals.