Am I entitled to deduct the home insurance policy and the HVAC maintenance contract which I pay for the house I am selling on a land contract?

[steuerfrei]

If allowed to deduct the expenses, where do I list them Form/line)?

[Opus 17]

Those are not deductible expenses.  If you are paying costs the make your home more attractive to sell, that is considered a reduction in the selling price and reduces your gain subject to capital gains tax.  

[steuerfrei]

Key to my question is the land contract sale vehicle. The buyer pays the property taxes and can deduct it. I receive monthly interest and principal payments from him. Are the home insurance and maintenance contract expenses which I pay deductible to me?