[Edit] Mortgage insurance as an itemized deduction does not apply for tax years after December 31, 2021
The VA funding fee is mortgage insurance and will be entered as an itemized deduction on a Schedule C as Mortgage Insurance.
The total of all your itemized deductions on Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.
Standard deductions for 2022
Single - $12,950 add $1,750 if age 65 or older
Married Filing Separately - $12,950 add $1,400 if age 65 or older
Married Filing Jointly - $25,900 add $1,400 for each spouse age 65 or older
Head of Household - $19,400 add $1,750 if age 65 or older
