Per IRS Publication 530 Tax Information for Homeowners, page 2:

Nondeductible payments. You can’t deduct any of the following items.

• Insurance (other than mortgage insurance premiums), including fire and comprehensive coverage, and title insurance.
• Wages you pay for domestic help.
• Depreciation.
• The cost of utilities, such as gas, electricity, or water.
• Most settlement costs. See Settlement or closing costs under Cost as Basis, later, for more information.
• Forfeited deposits, down payments, or earnest money.
• Internet or wifi system or service. 
• Homeowners association fees, condominium association fees, or common charges.
• Repairs to home. 

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.