No. Gains and losses within a IRA only increase or decrease the IRA value and are not reportable outside of the IRA. (There was a provision that allowed a 2% of AGI itemized deduction of loss of IRA basis when all IRA accounts were liquidated and the total distribution was less that the unrecovered after-tax basis but Congress eliminated that for 2018-2025).
**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.**
