如果按照规定报，应该是可以的

Can You Write Off Investment Homes in Foreign Countries?

Travel Writeoff

The IRS allows you to write off the cost of traveling to your rental property to collect income or to "manage, conserve or maintain" it, according to Publication 527. You can still write off all of the costs of a trip that is at least 75 percent business-related. In addition, if your trip has a mixture of business and personal activities where the personal time exceeds 25 percent, you can deduct a proportionate share of your travel, provided that you aren't primarily just going on vacation and stopping in at the property.

http://people.opposingviews.com/can-write-off-investment-homes-foreign-countries-9572.html

If you travel overnight for your rental activity, you can deduct your airfare, hotel bills, meals, and other expenses. If you plan your trip carefully, you can even mix landlord business with pleasure and still take a deduction.

However, IRS auditors closely scrutinize deductions for overnight travel -- and many taxpayers get caught claiming these deductions without proper records to back them up. To stay within the law (and avoid unwanted attention from the IRS), you need to properly document your long distance travel expenses.

http://www.nolo.com/legal-encyclopedia/top-ten-tax-deductions-landlords-29497.html

所有跟帖： 

• 多谢指教，会计师也曾讲过点，问题是可疑数字会引起查税，当然，查税没什么可怕的。 -老朽- ♂ (0 bytes) () 04/18/2016 postreply 21:42:23