TurboTax asks this question because before the Tax Cuts and Jobs Act of 2017 suspended claiming miscellaneous deductions subject to the 2%-of-AGI floor, if you distributed all of your Roth IRA funds during the year such that you had a zero balance at year end and those distributions totaled less than your basis in Roth IRA contributions and conversions, you had unrecoverable basis that you could claim as a deduction on Schedule A. With that sort of deduction presently suspended, this question asked by TurboTax currently serves no purpose. The question likely remains in TurboTax because the suspension of these deductions is set to expire at the end of 2025 and it was easiest to just leave the question in place.
