RRIF mgmt fee deductible on US taxes?

[mikie]

Dual national, US resident since 2015. As a Canadian NR, I no longer file in Canada. In 2018 I transferred my RRIF to a RRIF which has explicit management fees. These fees are not deductible in Canada. But would they be accepted as a legitimate deduction by the IRS?

[nelsona]

No longer. Even when they were, it was subject to the 2% floor, and you had to itemize.