Where do I claim union fees on my federal tax return because I saw that they are 100% deductible?

[krbill]

I know dues are not deductible anymore, but I saw somewhere that fees are deductible.

[CatinaT1]

You can no longer claim any miscellaneous itemized deductions on Schedule A, including union due/fees. This was suspended through 2025.

[NCperson]

HOWEVER - they may be deductible on the state return, depending on your state's laws. 

[Hal_Al]

Fees for what?

Your answer probably won't matter. As CatinaT1 said, job expenses are no longer deductible.   

 Even in the "old days" (before 2018) , job expenses were only a misc. itemized deduction.  You only got to deduct that portion of  your misc. itemized deductions that exceeded 2% of your AGI,  and then only if your total  itemized deductions exceeded the standard deduction (which was doubled under the 2018 tax law. .  (2% rule explained: https://ttlc.intuit.com/questions/2902781-what-is-the-2-rule ).