The Utah State bar charges an annual fee for inactive (retired) members.  If I do not pay the fee, I loose my bar membership, and if I ever want to practice law in the state of Utah again I would have to take the bar exam again, so I have kept my membership ongoing, even though I am retired and no long have a job that requires me to be a member of the bar.  Can I deduct the bar membership fee on my federal taxes, and if so on what line of what form?