Standard Wash Sales
The term "standard wash sales" refers to trades involving "identical securities" only. Wash sales according to the IRS definition refer to trades involving "substantially identical securities", which is potentially broader in scope. No attempt is made to discern or interpret what is "substantially identical", regardless of whether it may seem clear. Wash sale adjustments are made only when securities are precisely exact, which is the typical scenario.

Examples of wash sale adjustments
WASH SALE SECURITIES TYPE ADJ MADE
buy
sell
buy
identical stock standard yes
short
cover
short
identical stock standard yes
buy open
sell close
buy open
identical options standard yes
sell open
buy close
sell open
identical options standard yes
replacement stock with options
options with stock
non-standard no
options puts with calls
calls with puts
different expiration
different strike
non-standard no