Are you trying to file a schedule C?
You can put the fees on line 10 "Commissions and fees" and the dues (if they are tax deductible) under "Other" on line 48 (carries to line 27).
Or are you asking something else?
Are you perhaps an employee of a real estate agency? Unreimbursed employee business expenses have largely been eliminated by the Tax Cut and Jobs Act of 2017.
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