Investment expenses (except for interest on loans used to purchase investments) are not deductible for tax years 2018-2025, following the tax reform law of 2017. They used to be miscellaneous itemized deductions subject to the 2% rule, which meant that taxpayers rarely got a tax reduction from listing them in any case, due to the 2% rule and the requirement to itemize.
They are still able to be listed because some states allow the deduction, you list them under federal and they flow to the state if your state allows it. It will be other "miscellaneous itemized deductions" on the deductions and credits page.
