I got a w letter which about work fee from carpenter union. it says i have $3000 work fee which withheld at IRS and state income tax authorities. where should i put in

[che5514]

i have a work fee letter it says :Dear Participant: Vacation andHoliday benefits, as well as Work Fees, are considered "wages and are taxed at the time the contributions are made by your employer  These amounts are included in your gross payroll figures and the withheld amounts are forwarded to IRS and State Income Tax authorities. In some tax situations, you can deduct the work Fee from your income taxes. Records for the months of January through DEC 2017 reflect a total of $3000 was reported to the Fund on your behalf for Work Fees. Please check with your tax advisor to find out you are eligible for this deduction. If you have any questions, pleasecontact Benefit Services. Respectfully yours, Benefit Services Carpenter Funds Administrative office

[Karen1209]

You may deduct the work fee as a miscellaneous deduction, if you itemize.  

Your total “Miscellaneous Deductions” must exceed 2% of your adjusted gross income (AGI), line 38 of Form 1040.