Portfolio Rebalance Tax Optimizer · §1012

Lot A · Shares

Lot A · Cost basis $/sh

Lot A · Current $/sh

Lot A · Hold

Lot B · Shares

Lot B · Cost basis $/sh

Lot B · Current $/sh

Lot B · Hold

Lot C · Shares

Lot C · Cost basis $/sh

Lot C · Current $/sh

Lot C · Hold

Shares you need to sell to rebalance

LTCG rate %

STCG rate %

Method

Sell Order & Tax

Lot	Sell shares	Gain/(Loss)	Hold	Tax

Total tax · selected method

Tax · if you had picked FIFO

Sell highest-basis lots first to minimize current-year gain. Loss lots offset gains dollar-for-dollar. Per §1012 and Treas. Reg. §1.1012-1(c), brokers must let you specify lots at trade time (not after settlement) for Specific ID treatment.

Rebalance through tax-advantaged accounts first

If your IRA or 401(k) is overweight stocks, sell THERE first, no tax. Use taxable account trades only after the IRA is rebalanced. This is the single highest-leverage trick most investors miss. We model it on your statements.

Have us run the trade list

2024 LTCG rates: 0% / 15% / 20% plus 3.8% NIIT above MAGI $200K (single) / $250K (MFJ). STCG is ordinary rate. Cost basis per §1012, lot identification per Treas. Reg. §1.1012-1(c). Educational tool, not investment advice. Call 689-331-5723 or email info@zerofusstaxes.com.