How do I claim Roth IRA loss? I put around $15000 over five years ago and liquidated my account with $10.

Losses in a IRA are not deductible.

"The Internal Revenue Service does not permit you to deduct losses from your Roth IRA on a year-to-year basis, so the only way to deduct your losses is to close your Roth IRA accounts. " I did close my account.

Prior to 2018 it could be a miscellaneous itemized deduction first reduced by 2% of AGI but the Tax Cuts and Jobs Act eliminated all miscellaneous deductions for years 2018-2025.

 Very few taxpayers have enough itemized deductions that exceed the standard $24,800 joint deduction even it it was still allowed.