You can claim losses on traditional and Roth IRAs as a miscellaneous itemized deduction, but only in very rare cases.
For Roth IRAs, all accounts must be closed, including those that earned a profit.
Traditional IRAs don't need to be closed and are treated separately. You must show a loss from your tax base to qualify.
Additionally, if you withdrew your money early from a certificate of deposit, IRA or similar account or investment, the penalty you paid could qualify as a tax deduction, even if you don't itemize deductions on your 1040.
Contact your CPA to discuss options available to you.