**The information below has not been verified for the 2020 tax year as IRS Pub. 530 has not yet been released by the IRS.**
Per IRS Publication 530 Tax Information for Homeowners, on page 2:
Nondeductible payments. You can’t deduct any of the following items.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.