No. Business expenses are those which are ordinary and necessary for you to be able to conduct your business.
Management fees paid from your IRA account have never been deductible on your federal tax return.
In addition, separately-paid IRA management fees are no longer deductible in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017.
In 2017 and prior tax years, separately-paid IRA management fees were eligible for deduction under the 2% rule as an investment expense.
