You don't add them to or subtract them from your dividends. You report the dividends and you forget about the fees.
As @Mike9241 said the fees are not deductible and they have no entry field on Form 1099-DIV.
Here is an excerpt from IRS Publication 529:
"Investment fees, custodial fees, trust administration fees, and other expenses you paid for managing your investments that produce taxable income are miscellaneous itemized deductions and are no longer deductible."
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