Can I deduct overdraft fees that occured in a business account? If so, how?

Not even the IRS will say exactly what is and is not "ordinary and necessary" for your business because only you would know that for sure and if you are ever audited you would have to convince the auditor of that fact. For instance cotton swabs may be ordinary and necessary for a doctor's office or a nail salon however probably not for insurance sales.

If your business checking account that is only used for business incurred some bank fees for a business related situation then that would be ordinary expense for the business.