Are tax preparation fees deductible for 2023? If so, where do I enter the amount?

No.  Tax preparation fees are not deductible on a federal tax return unless entered as a business expense.

Tax preparation fees are no longer deductible on Schedule A from 2018 to 2025.
https://ttlc.intuit.com/community/credits-and-deductions/help/can-i-claim-tax-prep-fees-as-a-deduction/00/26321

But when it was deductible it wasn't worth even putting in. It is a Misc Deduction and only the amount OVER 2% of your AGI is deductible. And then all your deductions have to be more than the Standard Deduction to give you any benefit. You can only deduct the actual fees not the extra Refund Processing Service charge you paid if you selected the option to have the fees deducted from your federal refund.