A new 52-week low means a U.S. stock or ETF has traded below every price it reached in the past year. If you own one of these securities, the list can be uncomfortable reading. This page explains what the filter does, what rules apply when a stock drops fast, and how a loss shows up on a federal tax return.
What this list shows
The screener ranks U.S.-listed stocks and ETFs trading at or below their lowest price of the past 52 weeks. As with highs, providers differ on whether they use the intraday low or the close. U.S. data in this widget is typically end-of-day. The filter is mechanical and is not a recommendation to buy, sell or hold anything.
Market list widget by TradingView. U.S. data is usually end-of-day; Canadian and Indian data may be delayed. Lists include stocks and ETFs and are mechanical filters, not recommendations.
How to read it
Start by asking which kind of low you are looking at. When dozens of names across many industries hit lows together, the cause is usually the market or interest rates. When a single company appears alone, look for its own news and for its filings on the SEC's EDGAR database.
Check the change and the volume together. A slow drift to a new low on light trading is a different situation from a sharp drop on very heavy trading. The unusual volume list helps with that comparison.
ETFs can appear because their holdings fell. Funds that use leverage, or that aim to move opposite to an index, can reach lows in ways that do not map neatly onto the market they follow, so read the fund's own description.
What it does not tell you
A low is a record of past price. It does not tell you whether the business is sound, whether a rebound is coming or whether more declines follow. Cheap-looking prices can stay cheap for a long time, and prices that look cheap against last year can still be high against the company's earnings. The technical rating in the table is a third-party summary of chart indicators, nothing more.
The rules around a falling stock
Three U.S. features are worth knowing, and they show up in the SEC and FINRA material.
- Short-sale circuit breaker (Rule 201). When a stock falls 10% or more from the prior day's close, a restriction applies for the rest of that day and the next trading day. During that time a short sale is allowed only at a price above the national best bid, which lets people who already own shares sell ahead of short sellers.
- Trading halts. Exchanges can halt a stock during the day, or delay its opening, so the market can absorb significant company news. A halt is different from the automatic five-minute pause under the Limit Up-Limit Down plan. During a pause, all markets honor it.
- Market-wide breakers. A 7% or 13% drop in the S&P 500 before 3:25 p.m. Eastern pauses all trading for 15 minutes, and a 20% drop closes the market for the day.
SIPC is a separate protection. It says its limit is $500,000 per customer, including $250,000 for cash, and that it does not cover losses from declines in the value of your securities.
Tax notes for investors
A loss is only useful on your return in specific ways. This is general information.
- Realized losses offset gains. Per the IRS, capital losses first offset capital gains. If losses are larger, you can deduct up to $3,000 against other income ($1,500 if married filing separately) and carry the rest forward. See the capital gains and losses guide.
- Wash sales. If you buy substantially identical stock or securities within 30 days before or after the loss sale, the loss is generally not allowed that year. Publication 550 says the rule also applies if your spouse or a corporation you control buys them, or if you acquire them in your IRA or Roth IRA. For ordinary purchases the disallowed loss is added to the basis of the new shares, which postpones the deduction rather than erasing it.
- Worthless securities. Publication 550 says stock that becomes completely worthless in a tax year is treated as sold on the last day of that year. That timing affects whether the loss is long-term or short-term, and it goes on Form 8949.
- Keep records. Purchase dates and costs support the loss. Our page on how long to keep tax records gives practical guidance.
- Illinois. Illinois starts from federal adjusted gross income, so the federal treatment of your loss generally carries over; see the Illinois guide.
- Cross-border readers. A U.S. loss is computed under U.S. rules. A tax resident of India or Canada cannot assume it lowers the home-country bill, because each country has its own loss and carry-forward rules. Compare the Canadian rule on our Canadian new lows page. If you are a U.S. person abroad, we can reconcile both returns through our individual tax preparation service.
Our page for investors describes how we help with gains, losses and basis records.
Frequently asked questions
Can I claim a loss on stock I have not sold?
Generally no. An unrealized decline is not deductible. The exception is stock that becomes completely worthless, which is treated as sold on the last day of the tax year.
Does the wash sale rule apply if I buy the shares back in my IRA?
Yes, it can. Publication 550 lists acquiring substantially identical stock for your IRA or Roth IRA as a wash sale, and the disallowed loss is not added to basis in that case. Review your accounts before trading in both.
Why is a stock I own on the lows list but the market is flat?
The reason may be specific to the company or industry. Read the company's recent filings and news.
Is a 52-week low the same as a bargain?
No. It is a price relationship with the past year. Whether any security is attractive for you is a decision this site does not make.
Official sources
- SEC: Press release 2010-26, short-selling restrictions (Rule 201)
- FINRA: Guardrails for market volatility
- SIPC: What SIPC protects
- IRS: Publication 550, Investment Income and Expenses
- IRS: Topic no. 409, Capital gains and losses
This page is a plain-language summary. The official source controls if there is any difference.
General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.