Have a Tax Question? Ask a Tax Expert
The general rule for IRA fees is that if the owner of the account pays the fees directly with personal funds from outside the IRA account then those fees are deductible on Schedule A as a miscellaneous deduction subject to the 2% limitation just like other any fees for investment purposes. (These deductions are not allowed for AMT purposes.)
Since most, if not all, annuity fees are deducted from the balance of the account; as a practical matter it would appear the answer will be no, they will not be deductible.
I hope this is the information that you need.