Management fees paid from your IRA account have never been deductible on your federal tax return.
See Also
Are Executor Fees Deductible on Form 1041?Ebitdarm: Meaning, Benefits, CriticismShare Trading Tax ReturnWhat Is An Expense Ratio? - FidelityIn addition, separately-paid IRA management fees are no longer deductible in tax years 2018 through 2025 due to the Tax Cuts and Jobs Act (TCJA) that Congress signed into law on December 22, 2017.
In 2017 and prior tax years, separately-paid IRA management fees were eligible for deduction under the 2% rule as an investment expense.
