Can I write off stock losses from individual brokerage account against distribution from a simple ira?

[Bsch4477]

The capital loss from your stock sale will first be offset by any capital gain. Any unused loss is then deducted from regular income which includes your IRA distribution to a maximum amount of $3,000.  Any loss left is carried over to subsequent years. 

[Hal_Al]

Q. Can I write off stock losses from individual brokerage account against distribution from a simple IRA?

A.  No, at least, not directly. 

Capital losses, up to $3000, can be deducted against other ordinary income, including taxable retirement account distributions, including IRAs.