capital gains/losses derived inside an IRA a/c are not reported on your personal tax return. however, if you have a regular (taxable) investment a/c and sold securities at a loss in it, then if you purchased a substantially identical security in the IRA within the period starting 30 days before the loss sale and ending 30 days after the loss sale, you have a wash sale. you'll have to do a manual on your 1040 for this
