How to report stock and option losses in Traditional IRA account

[yatoshura]

I have some trade losses in my Fidelity's traditional IRA account. How can I report those and use the losses to help offset some of my gains in my individual trading accounts?

I did not receive any 1099 form for that traditional IRA account for all my 2025 trades so do I need to manually figure out each transaction and report those sales?

Thanks for any advice.

[Mike9241]

gains/losses/income/ expenses in an IRA are not reportable on your 1040 or any other tax return.  

However, you have to be wary of possible wash sales in your taxable accounts because you sold securities at a loss and purchased substantially identical securities in your IRA accounts 30 days before or after the date of the loss sale. Brokers usually do not deal with these types of wash sales. The wash sale rules do not apply when you  sell at a loss in an IRA and purchase substantially identical securities in a taxable account 

[yatoshura]

For the same security, I can use the loss in my IRA account to offset the gains in my taxable account? 

[dmertz]

No.  Activity in an IRA is not treated as capital activity.  Losses in an IRA simply reduce the amount of your deferred income.  Losses in an IRA are money on which you will never pay tax.