The loss on the Roth is a deduction for tax purposes. Why does it not fit the following description for additional modification to investment income line 7 Form 8960 per IRS instructions?
"Gains and losses from the disposition of property not included on line 5a that are taken into account in computing taxable income. For example:
Gain or loss from the disposition of an annuity or life insurance contract. See Line 3—Annuities
