I have an extension on my 2015 returns due in a few days. I was wondering if I can write off a roughly $900 lost on my Roth IRA account I accrued through speculative trading in the account. However I just read that I have to close the account on a ROTH IRA to be able to deduct any losses. I have only about $60 left in the account.

If I withdraw the 60 and close it, could I still deduct the loss on my 2015 taxes? Or will I have to potentially file that for 2016 taxes since I technically closed the account in 2016?