Ira Stocks

And I want to withdraw from my Roth IRA account. Is it still panelty if I do not any capital gains?

You can withdraw Roth with no tax on any amount equal or less than the amount of the original contribution. You can deduct the loss that the unrecovered investment in an annuity (assuming you have enough detailed deductions) under miscellaneous deductions on Schedule A. It will not be subject to a limit of 2%. Please see a professional preparer. If they do not know how to deduct this loss, find one that does.

No, a loss within the IRA is simply a loss. This is why you do risky investments outside a retirement account.

to deduct a loss on a Roth IRA, you must ensure that:

1. all respective IRAs should be distributed and closed to obtain a deductible loss, and
2. The total distributions are less than the unrecovered basis in a Roth IRA. (Contributions and / or conversions to a Roth IRA are considered non-deductible contributions. Thus, all these contributions would be added to the base of the Roth IRA).

The IRS believes that any loss deductible under traditional or Roth IRA is deductible as various detailed deduction subject to 2% of adjusted gross income (AGI) rule.

You can always withdraw your contributions at any AMOUT, without tax or penalty.

.... But no, you can not take a loss on the stock is in a Roth IRA.