Date: 2026-08-25 | Account: 476549654 | Prices: HOOD $103.65, NBIS $222.00, AMZN $260.31, VG $14.20, NVDA $212.30
Goal: For each profit-trim, pick the specific existing lots that minimize realized gain — sell the highest-cost lots first; among lots with equal cost, prefer the long-term ('lt') lot so the gain is taxed as LT capital gains (lower rate) rather than ST. This is the numbers behind the user's manual (SpecID) execution in the Robinhood UI — recommendation only; never places orders.
Lot-per-lot source:equity_tax_lots.json. Realized gain per lot =(price − cost_per_share) × qty_used.
Grand total: sell 369 shares across 5 symbols → proceeds $27,536.91 → realized gain $12,719.97.
| 150 sh | Proceeds $15,547.50 | Realized gain $9,388.50 | Term LT (ST 0 / LT 150 sh) |
| open_date | term | cost/sh | qty used | qty remaining | realized gain |
|---|---|---|---|---|---|
| 2024-12-06 | lt | $41.06 | 150 | 150 | $9,388.50 |
| 15 sh | Proceeds $3,330.00 | Realized gain $1,944.90 | Term ST (ST 15 / LT 0 sh) |
| open_date | term | cost/sh | qty used | qty remaining | realized gain |
|---|---|---|---|---|---|
| 2026-01-23 | st | $96.70 | 5 | 0 | $626.50 |
| 2025-12-24 | st | $90.16 | 10 | 50 | $1,318.40 |
| 21 sh | Proceeds $5,466.51 | Realized gain $679.06 | Term ST (ST 21 / LT 0 sh) |
| open_date | term | cost/sh | qty used | qty remaining | realized gain |
|---|---|---|---|---|---|
| 2026-07-22 | st | $247.30 | 1 | 0 | $13.01 |
| 2026-01-14 | st | $241.00 | 1 | 0 | $19.31 |
| 2026-01-28 | st | $240.64 | 1 | 0 | $19.67 |
| 2026-01-23 | st | $235.60 | 1 | 0 | $24.71 |
| 2026-01-20 | st | $233.74 | 1 | 0 | $26.57 |
| 2026-01-21 | st | $231.05 | 1 | 0 | $29.26 |
| 2026-01-21 | st | $229.70 | 1 | 0 | $30.61 |
| 2025-12-22 | st | $228.50 | 2 | 0 | $63.62 |
| 2026-01-21 | st | $228.32 | 1 | 0 | $31.99 |
| 2026-01-02 | st | $226.60 | 1 | 0 | $33.71 |
| 2025-11-19 | st | $221.65 | 10 | 0 | $386.60 |
| 180 sh | Proceeds $2,556.00 | Realized gain $422.09 | Term ST (ST 120 / LT 60 sh) |
| open_date | term | cost/sh | qty used | qty remaining | realized gain |
|---|---|---|---|---|---|
| 2025-04-01 | lt | $19.14 | 1 | 0 | $-4.94 |
| 2025-04-01 | lt | $18.98 | 5 | 0 | $-23.90 |
| 2025-03-24 | lt | $16.52 | 1 | 0 | $-2.32 |
| 2025-03-18 | lt | $15.37 | 1 | 0 | $-1.17 |
| 2025-03-11 | lt | $14.66 | 1 | 0 | $-0.46 |
| 2025-03-11 | lt | $14.22 | 1 | 0 | $-0.02 |
| 2025-08-08 | lt | $12.47 | 10 | 0 | $17.30 |
| 2025-08-08 | lt | $12.46 | 40 | 0 | $69.60 |
| 2025-12-29 | st | $11.25 | 100 | 0 | $295.00 |
| 2025-10-10 | st | $10.55 | 20 | 80 | $73.00 |
| 3 sh | Proceeds $636.90 | Realized gain $285.42 | Term LT (ST 0 / LT 3 sh) |
| open_date | term | cost/sh | qty used | qty remaining | realized gain |
|---|---|---|---|---|---|
| 2025-07-07 | lt | $158.48 | 0.001262 | 0 | $0.07 |
| 2025-04-15 | lt | $119.14 | 2 | 0 | $186.32 |
| 2025-04-16 | lt | $113.14 | 0.998738 | 0.001262 | $99.03 |
| Symbol | Price | Shares to sell | Proceeds | Realized gain | Weighted term |
|---|---|---|---|---|---|
| HOOD | $103.65 | 150 | $15,547.50 | $9,388.50 | LT |
| NBIS | $222.00 | 15 | $3,330.00 | $1,944.90 | ST |
| AMZN | $260.31 | 21 | $5,466.51 | $679.06 | ST |
| VG | $14.20 | 180 | $2,556.00 | $422.09 | ST |
| NVDA | $212.30 | 3 | $636.90 | $285.42 | LT |
| TOTAL | — | 369 | $27,536.91 | $12,719.97 | — |
Capital-gain lot selection is identical to cost-basis ordering at a fixed sales price: selling the lot with the highest cost basis (lowest gain per share) forces the smallest realized gain per share sold. Because realized_gain = (price − cost) × qty, maximizing cost minimizes gain for every share we trim. We therefore sort each symbol's lots by cost_per_share descending and take exactly the trim count off the top. When two lots share the same cost (e.g. AMZN's several ~$228–241 lots, or VG's tied low/large lots), the long-term lot is preferred so the recognizing income is LTCG (typically 0/15/20%) instead of STCG (ordinary rates up to ~37% + NIIT), lowering the tax bill on the same realized amount.
Verified per-symbol: Σ qty used == trim target and Σ per-lot gain == symbol realized_gain for all five symbols.
Separate harvest actions bank realized losses that offset these gains dollar-for-dollar (capital gains and losses net on the same schedule; ST losses offset ST then LT gains, and LT losses offset LT then ST gains). Source data:
| Symbol | Realized gain from trim | Loss available to offset | Net taxable gain |
|---|---|---|---|
| HOOD | $9,388.50 | — | — |
| NBIS | $1,944.90 | — | — |
| AMZN | $679.06 | — | — |
| VG | $422.09 | — | — |
| NVDA | $285.42 | — | — |
| Total | $12,719.97 | ~$14,861 | ~$0 (gains fully absorbed, ~$2.1k loss left over) |
Total trim gains of $12,719.97 sit below the ~$14.9–16.5k harvested-loss pool, so no net taxable gain remains from the trims; ~$2,100+ of harvested loss is left to carry against other 2026 gains (or up to $3,000/yr of ordinary income, then carried forward).
Caveats: wash-sale rules apply if any of CRWV/TSLL (or substantially identical positions) are repurchased within 30 days — see wash_sale_risk.json. Actual fills depend on live prices at execution; the lot IDs above are the ones to select in the Robinhood UI regardless of small price moves.