There is no longer a deduction for tuition and fees. That was eliminated by the Tax Cuts and Jobs Act of 2017. However, the fees that you describe remain part of qualified education expenses for calculation of the American
Opportunity Tax Credit and the Lifetime Learning
Credit.
"Qualified expenses are amounts paid for
tuition, fees and other related expense for an eligible student that are
required for enrollment or attendance at an eligible educational
institution. You must pay the expenses for an academic period* that
starts during the tax year or the first three months of the next tax
year.
Eligible expenses also include student
activity fees you are required to pay to enroll or attend the school.
For example, an activity fee that all students are required to pay to
fund all on-campus student organizations and activities."
