Surrender charges on a qualified annuity are not tax-deductible, but you might be able to deduct an IRA loss.
Take a look at this article on this subject. You would have had to cash out the IRA totally and then if the amount in it, was less than the basis, you could possibly have a loss.
Sorry about that.
Here is a link on the article I was referring to:
http://finance.zacks.com/surrender-charges-qualified-annuity-taxdeductible-10914.html