I am an active trader and recently received the form 8949 from my brokerage account, but upon close look the wash sales do not seem correct. Hopefully someone will help me to understand better or confirm that indeed the brokerage made mistakes. The attached is a series of trades of qqq in the beginning of last year (sorry I could not copy and paste the information to this thread directly). The first trade ending on 01/08/2015 is a losing trade. Since the second trade has entry date of 01/09/2015, so the first trade should be a wash sale? Since the third trade (ending on 1/20/2105) is a gain, why it is considered to be a wash sale? Similarly the fifth trade (ending on 02/09/2015) is also a gain but it is labeled by my broker as a wash sale. I suspect that the brokerage made mistakes, but please confirm this is indeed the case. Many thanks.