California instructions don't specifically list out the things that make up the miscellaneous itemized deductions, but this is where the investment advisory fees are deductible. They use the federal definitions of these items, but they don't conform to the federal suspension of miscellaneous deductions. Therefore, if the advisory fees along with your other miscellaneous deductions exceed 2% of your AGI, they are deductible on your California return.
They are mentioned (in a roundabout way) in the instructions for Line 21 HERE, "the total amount you paid to produce or collect taxable income." Advisory fees, so long as they are in a taxable account and not a retirement account, are paid to produce taxable income.
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