Homeowners Insurance has never been deductible on a federal tax return for insurance on a personal residence, not used as a rental or in a business.
See IRS Publication 530 Tax
Information for
Homeowners page 2 - https://www.irs.gov/pub/irs-prior/p530--2016.pdf#page=2
Some nondeductible expenses that may be
included in your house payment include:
-
Fire or homeowner's insurance premiums
