Standard Wash Sales
The term "standard wash sales" refers to trades involving "identical securities" only. Wash sales according to the IRS definition refers to trades involving "substantially identical securities", which is potentially broader in scope.

Schedule D Tax Tool makes no attempt 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
asset replacement	stock with options options with stock	non-standard	no
options replacement	puts with calls calls with puts different expiration different strike calendar rolls	non-standard	no