I pay an advisor fee equal to a percentage of my accounts value.  I have a taxable account, a Roth IRA and a regular IRA all with the same financial advisor.  I am billed separately for the management fee for each account.  I paid the advisor fees for the Roth and taxable account from the taxable account.  (I paid the advisor fee for the regular IRA account from that account, and I am not deducting those fees.)  Since the ROTH IRA is not producing taxable income, is the advisor fee for that account still deductible?