IRA – Recognizing Losses on Roth IRA Investments
Per IRS Publication 590-B Distributions from Individual Retirement Arrangements (IRAs), page 1:
No miscellaneous itemized deductions allowed. You can no longer claim any miscellaneous itemized deductions. Miscellaneous itemized deductions are those deductions that would have been subject to the 2% of adjusted gross income limitation. See the Instructions for Schedule A (Form 1040) for more information on these changes.