Partial sales are very difficult to accurately change. Is there a way to record the wash sale of a previous "partial sale" that leaves an audit trail and does not involve a lot of manual adjustments?

1. Change the tax code of the partial sale account to “no tax effect”. This sale will not appear on your Schedule D report.

2. Buy back the partially sold shares so that you have the original number of shares and balance for the security. Capital Gains & Losses and Unrealized Gains & Losses as a result of the sale should be credited or debited back at the time of purchase. The net of the buy and sell transactions should be zero, and the Capital Gain and UGL balances should return to what they were prior to the partial sale.

3. Adjust the cost & tax basis of the security to reflect the original values.

I would not dwell on this except the wash sales are too numerous to handle on an exception basis. This manager's strategy is closely aligned to day trading.