Selling at a $0 loss is always preferable to selling at a $1,000 loss, which takes $1,000 off your income, saving a marginal 43% rate of $430. You still lose $5

Selling at a $0 loss is always preferable to selling at a $1,000 loss, which takes $1,000 off your income, saving a marginal 43% rate of $430. You still lose $570. Tax loss harvesting is about capturing the loss and immediately moving into similar assets, so you book the income tax reduction now and postpone your eventual lower base sale. That is useful for things like similar ETF's, not unique assets like Marin Software equity.