It depends on whether you are a trader or an investor. If you are a trader you should add the
commissions and fees to the purchase price of the currency. You will recover these costs when you sell
the position at a gain. If you sell the
position at a loss, these costs will increase your loss.
If you are an investor, you can deduct these expenses in the
Other Deductible Expenses section of Other Deductions and Credits as Investment
Expenses. You can enter the Description
and Amount for these fees. See the
attached screen shot.
