You can put this code in your current theme function.php file More Info
<?php
add_action( 'comment_form_logged_in_after', 'additional_fields' );
add_action( 'comment_form_after_fields', 'additional_fields' );
function additional_fields () {
echo '<p class="comment-form-title">'.
'<label for="title">' . __( 'Comment Title' ) . '</label>'.
'<input id="title" name="title" type="text" size="30" tabindex="5" /></p>';
}
?>
EDIT:
$comments_args = array(
'comment_notes_after' => '<p><label for="comment">' . _x( 'NEW', 'noun' ) .
'</label><input id="new" name="new" aria-required="true">' .
'</input></p>',
);
comment_form($comments_args);