Per IRS Publication 530, Tax Information for Homeowners, page 2:
Nondeductible payments. You can't deduct any of the following items.
- Insurance (other than mortgage insurance premiums), including fire and comprehensive coverage, and title insurance.
- Wages you pay for domestic help.
- The cost of utilities, such as gas, electricity, or water.
- Most settlement costs. See Settlement or closing costs under Cost as Basis, later in Pub. 530, for more information.
- Forfeited deposits, down payments, or earnest money