Travel expenses

[VPBC1]

Travel expenses of sole owner of rental condo with SO accompanying her.  Her expenses only would be deductible on "maintenance" visit if he did not perform any maintenance duties, correct?   On a non-maintenance visit neither would be deductible, correct?    In the first scenario would splitting the vehicle expense while at the location be entirely or half deductible if vehicle for other than passenger transport?

[qbteachmt]

Okay, I'll take this a bit at a time, and that might help when others read and want to help:

"Travel expenses of sole owner of rental condo with SO accompanying her."

What are the specific travel expenses? Is this a mixed purpose trip?

"Her expenses only would be deductible on "maintenance" visit if he did not perform any maintenance duties, correct?"

She owns the property, and might need to travel to it to oversee maintenance and repairs. She doesn't even need to be the one doing that work. Him doing or not doing maintenance is a separate issue. And what is "maintenance" visit in quotes? Is that an artificial classification for the trip: "I know, we'll call it maintenance, but we'll just take our vacation there, since it's empty."

"On a non-maintenance visit neither would be deductible, correct?"

What I think you are trying to figure out is "business" trip? For instance, to the property to check up on the tenant, collect rent are not maintenance, but are part of being the landlord.

"In the first scenario"

Which is a maintenance trip or a "maintenance" trip? Or, is the first trip description the part of her only vs her and him?

"would splitting the vehicle expense"

Mileage, or actuals? Is there enough distance that lodging and meals are involved on this trip?

"while at the location be entirely or half deductible if vehicle for other than passenger transport?"

What did they ride in, if that wasn't a passenger vehicle? Did they take a bus? Rent an RV?

More specifics and details always help.

Have you read the IRS resources:

https://www.irs.gov/businesses/small-businesses-self-employed/tips-on-rental-real-estate-income-dedu...

https://www.nolo.com/legal-encyclopedia/deducting-landlord-out-town-travel-expenses.html

[VPBC1]

Thanks, to help clarify client owner and no owner SO flew to visit rental condos (2), partly vacation, part to check up on units.  In this scenario airfare would be allowed for the owner only, none for SO.   Rented a van for week long visit.  Allowing for both units, I would allow 2 days of the seven days to be a travel/business expense.  Would appreciate your read on this situation. 

[TaxGuyBill]

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@VPBC1 wrote:

Allowing for both units, I would allow 2 days of the seven days to be a travel/business expense. 

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Is this in the United States? If so, why do you think any of the airfare/travel expense is deductible?

https://www.irs.gov/publications/p463#en_US_2023_publink100033803

[IRonMaN]

Sounds like someone is trying to write off part of their vacation.  Out of curiosity, how long did it really take for them to check up on the units?  They walked by or through and said yup, the property is still here or were they inspecting sewer lines, checking for potential bug infestations, maybe climbed up on the roof to make sure the roof was still there?

[PATAX]

@IRonMaN 👍👍👍God bless you Iron Man.  Also, usually when someone has rental property located out of state, or where they have to catch a plane to get to, then usually they have a rental property management firm taking care of that rental property. I'm sure the rental property management firm would call if the rental unit suddenly grew legs and walked away.

[VPBC1]

Rental condos are in Colorado, owner in Ohio, cheaper to fly than driving 1000 plus miles.  Also no lodging or meal expense in a 2 hour direct flight, luggage included.