Commissions for transactions within an IRA simply reduce the value of the IRA. They are not reported anywhere on a tax return. Gains or losses withing a IRA are internal to the IRA and only affect the value of the IRA.
(Certain "account management fees" paid separately from other personal funds and not from the IRA can be a miscellaneous itemized deduction reduced by a 2% of AGI floor.)
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
