No. Losses in an IRA are not deductible.
If you deducted the contribution when contributed then the distribution is taxable now since you did not pay tax on the money then.
If it was a non-deductible contribution then it would be a "basis" in the IRA that would offset the tax assuming that you had no other Traditional, SEP or SIMPLE IRA accounts at the end of 2018.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
