我觉得不算，看下面的例子 https://www.firstrade.com/resources/tax-center/wash-sales# Wash Sale If the customer sells 200 shares at a loss but has bought the same security within 30 days before or 30 days after the sell, then the sale is a wash sale. If the buy was for 100 shares, only the loss on 100 of the 200 share sale is disallowed and applied to the replacement shares. The customer is allowed a loss on the other 100 shares.
Wash Sale
If the customer sells 200 shares at a loss but has bought the same security within 30 days before or 30 days after the sell, then the sale is a wash sale. If the buy was for 100 shares, only the loss on 100 of the 200 share sale is disallowed and applied to the replacement shares. The customer is allowed a loss on the other 100 shares.
不理解怎么会被罚? 顶多就是不能 claim loss for tax return purpose for taxable account 吧。或者在taxable account 买回同样的股数，损失会折算到新买股票的成本里。
my case was sold in taxable account with a loss and bot back in IRA