Since the miscellaneous deduction for unrecoverable basis has been suspended until 2026, yes, you still have $21 of basis in nondeductible traditional IRA contributions carrying forward that can be applied to some future distribution that you make from a traditional IRA should you ever make a deductible traditional IRA contribution or have investment gains in a traditional IRA in the future.
In 2026 when miscellaneous deductions subject to the 2% of AGI floor are reinstated, you might be able to claim a deduction of $21 on 2026 Schedule A.
