You would have to determine first your Adjusted Gross Income (AGI) for the year. Once you have the AGI then only the fees over 2% of your AGI can be deducted as a Miscellaneous Itemized deduction on Schedule A.
For example - If your AGI is $50,000 then 2% of the AGI would be $1,000. So only the fees which total over $1,000 can be deducted. Then your total Itemized deductions on Schedule A would have to be greater than the standard deduction for your filing status to have any tax benefit.
Standard deductions for 2017
Single - $6,350 add $1,550 if age 65 or older
Married Filing Separately - $6,350 add $1,250 if age 65 or older
Married Filing Jointly - $12,700 add $1,250 for each spouse age 65 or older
Head of Household - $9,350 add $1,550 if age 65 or older
