I should not muddy the waters but.. there was once a loophole where if you closed out all of a Roth at a loss you could claim a deduction. That was eliminated in the 2018 tax law changes. https://www.kiplinger.com/article/taxes/T046-C000-S001-last-call-for-deducting-roth-ira-losses.html
It was a misc deduction on schedule A. Only an answer to a trivia quiz now.
Disclaimer: Not a tax professional. Information gathered from internet links. Anything dated in June 2019 was posted in prior years and is before the 2019 limits and changes.
