Reporting Brokerage Commissions on Schedule H

[pitkofsky]

Brokerage commissions are reported on Schedule C but I have received differing responses with respect to reporting brokerage commissions (ether those paid to the firm or to the advisor)on Schedule H, either lines 2(i)(3) (advice to the plan), 2(i)(4)(miscellaneous expenses) or not at all as commissions are not expressly stated in the instrucitons..Thoughts? Thank you..

[My 2 cents]

Explicit mention in the instructions or not, surely they have to be reported on the Schedule H if they are not indirect expenses? Wouldn't "investment advisory and management fees" be the most logical place to put them?