1099-INT which lists an amount of $1,700 for fees and expenses. It says it is not reported to IRS, but shown for reference when preparing my income tax returns.

While the changes in the federal tax code made those fees and expenses nondeductible as 2% miscellaneous itemized deductions on your federal return through 2025, they are still deductible on some state income tax returns such as California's.

Thanks but you did not answer that where and who would it be entered?