Wash sales + restricted stock in USA: grant date or vesting date?

How many days is wash sale rule?

30 calendar days

If you want to sell a security at a loss and buy the same or a substantially identical security within 30 calendar days before or after the sale, the wash-sale rule will kick in. In such cases you won’t be able to take a loss for that security on your current-year tax return.

What is the last day for tax loss selling in 2021?

December 31, 2021

One more reminder about the deadline, you must sell your losses by December 31st of the same tax year. So, if you have losses you want to harvest for 2021, you must sell them by December 31, 2021.