Can I deduct my membership fee's for my homeowners insurance that is required every year to pay? If so where can I claim that? It is for Farm Bureau.

[Rachel_W]

If the Homeowner's Insurance is paid for your Personal Residence, you cannot claim it on your Tax Return.

If the Homeowner's Insurance is paid for a Rental Property, you can claim the expense on Schedule E, Rental Form.

[Carl]

Also, if what you are calling a "membership fee" is in fact a homeowner's association fee, the same rules apply. It's deductible for rental property, but not for anything else.