I have a few wash sale transactions in 2014.
At the year end, I hold no position and I'm in the US.
Question is when can I add loss from wash sale back to cost (box e)?
Jan 2015: No short sale nor PUT buying.
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When you sell your next position, assuming it is not a wash.
The fact that you have no positions at the end of the year is meaningless. Wash sale rules talk about repurchasing same or similar asset within 30 days before or after the sale at loss. It doesn't matter if you sell on December 31st and buy back on January 1st.