only if you itemize. you can deduct the cost of doing your taxes. if you do the standard deduction, it wont apply.
You mean deduct it from your refund? Yes if your federal refund is big enough to cover the fees plus the extra $40 processing service charge.
How to review your feeshttps://ttlc.intuit.com/community/charges-and-fees/help/how-do-i-review-my-fees-in-turbotax-online/00/26353
What is Refund Processing
https://ttlc.intuit.com/community/choosing-a-product/help/what-is-refund-processing-service/00/25889