Homeowners insurance
is not a tax deduction without a business use of your home, such as renting
it or having a home office.
If you have rented your home (or a portion of it), then the
homeowners insurance is entered as part of Schedule E rental income and
expenses.
If you have an office in your home, then the homeowners
insurance is entered as part of Schedule C or Form 2106, depending on whether you
are claiming the home office as a sole proprietor or an employee.
