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Here's how you enter the sales on sch D:

20 shrs A bought 3/1/01 sold 4/15/01 sale $790 cost $1010 gain/loss ($220)
20 shrs A wash sale gain/loss $220
20 shrs A bought 3/1/01 sold 10/15/01 sale $1190x(4/5) cost $810x(4/5)+220 gain $84
5 shrs A bought 5/15/01 sold 10/15/01 sale $1190/5 cost $810/5 gain $76

net gain $160

First and sale of first block of stock
Second line...reverse the loss to acknowledge a wash sale.
Third line...20 shares of second purchase represent the "wash sale" shares. The holding period is reset to the original (block 1) purchase date. The sales price is 20/25 of the total net sales price. The cost basis is 20/25 of the actual purchase price + the "wash sale loss" from the first block.
Fourth line...the remaining 5/25 shares of the second block treated as an ordinary buy and sell.

In each case, the commissions are included in the purchase cost or sale
proceeds before any other calculations.

Disregarding wash sale considerations, you lost $220 on the first trade and made $380 on the second -- net result $160 gain.

As an aside, since all of these transactions occurred in the same tax year, and you were out of stock A for at least the last 30 days of the year, you could ignore the wash sale rule altogether. The purpose of the rule is prevent you from moving the tax liability from one year to another.

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