Business & farm

Ok Schedule A line 23 is for investment expenses.  
Federal Taxes
Deductions and Credits
Then scroll down to Retirement and Investments
Other Investment Expenses - Click the Start or Update button

But it's usually not worth even putting in.   It is a Misc Deduction and only the amount OVER 2% of your AGI is deductible.  And then all your deductions have to be more than the Standard Deduction to give you any benefit.  

For example, you make $20,000 AGI.  Only the amount over $400 (20,000 x .02) would even be deductible.  And that's only for 20,000 AGI.  For like 50,000 AGI only the amount over $1,000 would be deductible.

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