Is a VA Funding fee tax deductible for 2022? It comes through in Line 5 in our 1098, so TurboTax doesn't include it in total deductible amount.

[Edit] Mortgage insurance as an itemized deduction does not apply for tax years after December 31, 2021

The VA funding fee is mortgage insurance and will be entered as an itemized deduction on a Schedule C as Mortgage Insurance.

The total of all your itemized deductions on Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.

Standard deductions for 2022

Single - $12,950 add $1,750 if age 65 or older
Married Filing Separately - $12,950 add $1,400 if age 65 or older
Married Filing Jointly - $25,900 add $1,400 for each spouse age 65 or older
Head of Household - $19,400 add $1,750 if age 65 or older

I believe the mortgage insurance deduction expired in 2021 and was not renewed.  I will try and double check.

Line 8d on schedule A is "reserved", it is not available this year.  From the IRS:

Mortgage insurance premium.

The election to deduct qualified mortgage insurance premiums you paid under a mortgage insurance contract issued after December 31, 2006, in connection with a home acquisition debt that was secured by your first or second home doesn’t apply for tax years beginning after December 31, 2021.