A safety deposit box fee is considered an investment expense. You may include this as an Itemized Deduction on Schedule A.
The easiest way to
find this section of TurboTax is to use the Search/Find box at the top right side of
the TurboTax header. Click on the magnifying glass, type in "investment expenses",
hit Enter, and click on "jump to investment expenses" to go directly to beginning of
this topic.
Or go to My Account
>> Tools >> Topic Search. Type in "investment expenses", then click the
topic in the list to go directly to the start of this section.