write of property in Romania

What is the name of your state? Washington
My wife is from Romania and we have purchesed a house in the city where she is from, and a very large farm in the country. WE have to g there atleast 2 times a year spring and fall to make sure every thing is going well and t plant and to harvest . Is any part of these trips a write off? if so , how much and what parts? Any advice is very welcome.

Thank you John Hasson

If you are declaring the farm income on a Schedule F, you can take the expenses reasonably related to the farm on Sch.F as well. The emphasis here is on reasonable. Be prepared to show that going to the farm personally twice a year increases the farm's income. The IRS will counter that you could just hire a farm manager. You'll need to show that this is not feasible or inadequate. The IRS will also argue that your visits are really vacation/personal visits & running the farm is not the real purpose of the trip. Read the pubs on combined business & personal travel expenses to see what you can and cannot write off.

BTW, be sure you're using the ADS depreciation method. You cannot use MACRS because the farm is outside the USA.

As for the home in Romania, you can deduct the mortgage interest on Schedule A if it's your second home. You can deduct the property taxes on schedule A in either case. If you're renting the house, you report the income & expenses on Schedule E. Again, you have to use ADS depreciation.