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IRS.gov Website
Publication 550
taxmap/pubs/p550-018.htm#en_us_publink100010298

How To Report
Investment Expenses(p37)

rule
To deduct your investment expenses, you must itemize deductions on Schedule A (Form 1040). Enter your deductible investment interest expense on Schedule A (Form1040), line 14. Include any deductible short sale expenses. (See Short Sales in chapter 4 for information on these expenses.) Also attach a completed Form 4952 if you used that form to figure your investment interest expense.
Enter the total amount of your other investment expenses (other than interest expenses) on Schedule A (Form 1040), line 23. List the type and amount of each expense on the dotted lines next to line 23. (If necessary, you can show the required information on an attached statement.)
For information on how to report amortizable bond premium, see Bond Premium Amortization, earlier in this chapter.