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.
• Depreciation.
• 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