What’s considered qualified Extracurricular fees? When I click the “?” By the question it says “option is available right now”. And google isn’t much help either.

Where are you seeing anything about that?  There is nothing on a federal tax return to enter about extracurricular fees.   

No not in federal, but it’s offered for state. Under the K-12 section. I’m just trying to see if sports is considered qualified.

Please clarify which state return is asking about these fees.

I don't know what state you are in, but I was wondering the same thing and was able to find details for my state (Minnesota) and it says it does not include sports fees. 

To qualify, the program must be:

• Academic in nature. This includes courses in such subjects as reading, math, science, history and the fine arts; it does not include sports, athletic activities, or religious instruction.