I agree with saini that the answer by TurboTaxGregH is INCORRECT to the specific question asked. Since the original question stated that the program and advisory fees were paid from a nontaxable account, none of the fees are deductible. IN ADDITION, you may NOT use funds from within a nontaxable account to pay for fees in a taxable account without those fees paid being considered a distribution from your nontaxable account and subject to taxes, penalties and possibly even being considered a prohibited transaction invalidating the entire account as an IRA.
