Somehow your earlier posting of this question provoked a false positive from the normally quite excellent spam filtering software we installed with our new message board software. I can’t even guess why.
You’ll receive a 1099-B or 1099-S (substitute for 1099-B) that should either add the fee to your basis or subtract it from your proceeds. In either case, follow the approach on the 1099 when filling out Form 8949. The IRS adds the following in the instructions for Form 8949:
If there are any selling expenses or option premiums that aren’t reflected on the form or statement you received (by an adjustment to either the proceeds or basis shown), enter “E” in column (f) and the necessary adjustment in column (g).