If you had used those fees as itemized deductions in the year you took out the loan then those fees would now be considered income if you had received any taxable benefit for the deduction. The VA loan funding fee was entirely tax deductible. Since it is a form of mortgage insurance, you could have taken entire amount you pay as a deduction on your annual income taxes.
So if you had itemized and received a tax benefit for VA funding fees in the year, then yes they would be includable as income. If you had taken a standard deduction that year, then NO they would not be. To ascertain the tax benefit you would have to go back to the year of the loan and recalculate your return and see if the entire amount benefitted you.
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