Under personal, what investment and retirement fees and costs can be deducted for retirement (IRA, Roth IRA, 403b, 457) and non-retirement brokerage accounts and where?

[MichaelL1]

They must be paid with funds outside of the retirement accounts and are no longer a federal deduction.

Depending on the state you live in, they might still be a deduction there as a Misc Sch A itemized deduction.

[Laurence]

Thanks. Brokerage communicated additional funds to cover fees can be deposited into retirement account and they do not count towards contribution limit. Is this correct?        Can investment fees and costs be deducted for non-retirement brokerage accounts and where?

[MichaelL1]

You can write a check to cover the fees and give to them (--just make sure it is not shown as a contribution by them).  It really should not be deposited into the retirement account.
Other fees on taxable accounts are treated same way as retirement fees paid outside of account.

[dmertz]

"Brokerage communicated additional funds to cover fees can be deposited into retirement account and they do not count towards contribution limit. Is this correct?"

No, that's not correct.  Other than funds being rolled over or transferred from another retirement account, any amount that you deposit into the account goes against your contribution limit.  As TurboTaxMichaelL1 said, the brokerage can permit you to pay fees with non-retirement funds, but these are not deposited into the retirement account.  If the brokerage instead takes money from the balance in your qualified retirement accounts to cover fees for your qualified retirement account, it's not a distribution and cannot be replaced.  Also, funds are not permitted to be taken from a qualified retirement account to cover any fees for a non-retirement account without treating that portion as a reportable distribution from the qualified retirement account.