The IRS doesn't care which account the shares were traded from. The bottom line is there is a wash rule for buying/selling similar shares within the 30-day window. As an example, if you use Turbo Tax to calculate your taxes, it will apply the wash rule regardless of which brokerage accounts were used when you bought and sold similar shares within the 30-day window. Wash rules apply to the bought/sold shares and not the brokerage accounts.

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So there is no “reported” wash sale since one broker has no idea what you have in the other broker’a account.

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