How do I calculate capital gains?

Commissions and fees on the purchase and the sale are considered part of the net proceeds. If you Purchase $1000 for the stock plus $8 in purchase commission/fees ($1008), then Sell for $1216 less paying $8 for selling commissions/fees ($1208), you will have a $200 gain.

Your account statement at the end of the year should be carefully reviewed to make sure all costs are included, and then reported for tax purposes.

The tax is on the net. Your original cost, any reinvested dividends, and commissions on both ends are subtracted from the gross sales price.

Go to IRS.GOV and get a free Pub 17 to read up on the subject. You really have to know all the details as sometimes in dealing with money a day can wind up costing you or paying you.

report on Sch D when you receive your 1099 B next year, and your year end statement will probably include those charges, read the statement before you prepare, and you make sure you have your purchase price and date, the B only reports proceeds