Are hard to borrow fees tax deductible?

Are interest charges paid to the broker for hard to borrow short sales tax deductible anywhere and what is the method of deduction?

Thanks in advance..

 

It's margin interest, just at a higher rate? I'd deduct it wherever you deduct margin interest. Schedule A for itemizers and Schedule C for pro traders?

See IRS pub 550.

http://www.irs.gov/publications/p550/ch03.html

 

Is it the same treatment for margin interest? I wonder because in my 1099 the margin interest paid item does not include hard to borrow interest fees. I've paid about 10k in total margin interest last year, of which 8k relates to hard to borrow fees, and the margin interest line on my 1099 is only 2k.