Homeowner's insurance, Fire and Casualty, is not deductible on a personal residence, not used as a rental or in a business.
You can't deduct the following payments for a personal residence:
- Dues to a homeowners association
- Insurance on your home
- Appraisal fees for your home
- The cost of improvements to your home, except in the relatively rare case where they qualify as a medical expense. (But keep those receipts. They may help reduce your taxes when you sell your home.)