Wash sale rules and retirement accounts

[Red Lion]

I'm the worst at keeping up with wash sales rules. 

 

I have several stocks in my retirement accounts sitting on gains. I'd like to sell them and buyback the shares in a taxable account. Is this some sort of wash sale even though the gains would be realized in a tax deferred account? Would I still be able to use the higher cost basis from purchase in the taxable account? 

 

I also have a larger position (JOE) where I'm sitting at a loss. Would this be a wash sale? Would my new cost basis still be the lower cost basis in the taxable account? 

[Spekulatius]

If you sell something in a taxable account to realize a tax loss and then buy the same stock at the same time or <30 days later in a tax deferred account, you violate the wash sale rule. The IRS is probably are not going to catch it but if they will you will pay taxes and fines.
I am not sure why you think that taking a gain in tax deferred account violates a wash sale rule.

[Red Lion]

1 hour ago, Spekulatius said:

If you sell something in a taxable account to realize a tax loss and then buy the same stock at the same time or <30 days later in a tax deferred account, you violate the wash sale rule. The IRS is probably are not going to catch it but if they will you will pay taxes and fines.
I am not sure why you think that taking a gain in tax deferred account violates a wash sale rule.

 

Thank you. I didn't think there was a wash sale rule for retirement accounts, but felt like I had got hit with one in a previous year where I had retirement/taxable accounts at the same brokerage. I can't seem to find this transaction though, and I might just have a misapprehension about the prior year wash sale. 

 

I just want to make sure I'm not missing something, because I'm planning to transfer some long term holdings to taxable, and then use the freed up funds to sell cash secured weekly puts/calls (if I get assigned) inside the retirement account, which has been an effective strategy for me before, but I want to avoid short term capital gains on the options activity and I need cash to secure these puts.