IRA
and 401k maintenance fees cannot be deducted at all if they are paid by the tax
deferred account. Instead, they would reduce the amount in the IRA or 401k,
which would reduce the amount subject to tax when finally distributed.
If
paid by you directly instead of in the IRA, they would be deductible as a
miscellaneous itemized deduction, but only if you itemize, and subject to the
2% limit for miscellaneous itemized deductions.
