No. If they are billed and paid separately, they can be deducted as a miscellaneous expense on Schedule A subject to the 2% rule (only amounts over and above 2% of your AGI count). If the fees are taken out of the IRA cash balance, the fees are offset when you begin to make withdrawals. Brokerage commissions are figured into the accounts capital gain or loss.
https://finance.zacks.com/can-deduct-ira-management-fees-5865.html
