Previously you could deduct losses from your Qualified Plan (such as an IRA) if you cashed out all of your Qualified Plans of the same type to the extent you had basis and met other stringent requirements, however, that loophole ended with the 2018 tax year under the Tax Cut and Jobs Act. Unfortunately, you cannot currently use gains from your IRA to offset other losses outside of your Qualified Plan.
If your RMD distributions are coming from a qualified account (IRA, 401k,etc) made with pre-tax contributions, your gains or losses are never recognized within the account and taxation is determine by the amount being withdrawn, not the gains/losses within the account. The withdrawal are made "net" of gains or losses, so this is not calculated after withdrawal. However, on the flip side, if you sell stock that is not in a qualified account and realize a "capital loss" this would be first netted against other capital gains (outside of a qualified account). However, if capital losses still remain, a maximum of $3,000 of the losses could be used to offset ordinary income, including a Qualified RMD distributions. Any remaining unused loss would then be carried forward to future years until depleted.
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