Local travel: mileage to the property
Every trip you make to your rental for a business purpose — showing the unit, supervising repairs, collecting rent, meeting the property manager, conducting an inspection — is deductible. You have two methods for local vehicle expenses: the actual-expense method (deduct the rental-use percentage of gas, insurance, registration, and depreciation on your car) or the standard mileage rate method (multiply business miles by the IRS rate, which is updated each January — check irs.gov for the current year's rate). Most landlords use the standard mileage rate for simplicity.
Keep a contemporaneous mileage log: date, starting and ending odometer or total miles, destination, and business purpose for each trip. A log created at year-end from memory will not survive an audit.
Long-distance travel: when the full trip is deductible
If you travel to a distant rental property — by plane, train, or car — the airfare, lodging, and 50% of meals are deductible if the primary purpose of the trip is rental management. Primary purpose means more than half the days are devoted to business activities (inspections, repairs, meetings with contractors or tenants). If you tack on personal sightseeing, only the business days' lodging and the round-trip transportation are deductible; adding personal days does not fully disqualify the trip.
If you own a vacation property that you also use personally, expect heightened scrutiny on any travel claimed. The IRS may recharacterize a trip to a beachfront rental in July as a vacation if the business activities are thin.
What is not deductible
Travel expenses that are personal, lavish, or not connected to your rental activity are not deductible. Commuting from your home to a nearby property that you treat as your business headquarters is not deductible (IRS rules on the home office change this if you have a qualified home office from which you manage the rentals). Meals while working alone at the property are not deductible, though 50% of meals during business travel away from home are.
Frequently asked questions
Can I deduct mileage to visit my rental property?
Yes, at the IRS standard mileage rate or using the actual-expense method, for business-purpose trips: inspections, repairs, tenant meetings, showing units. Keep a contemporaneous log.
Can I deduct a flight to see my out-of-state rental?
Yes, if the primary purpose of the trip is rental management. Airfare is fully deductible; lodging and 50% of meals are deductible for the business days. Personal days reduce the lodging deduction proportionally.
Are meals deductible when I visit a rental?
Meals are deductible at 50% when you are traveling away from home overnight for business. Meals at or near a local rental are generally not deductible unless you are entertaining a tenant or vendor for a business purpose.
Sources
Educational information and estimates only. Not tax advice. Tax rules change and vary by situation; consult a qualified tax professional before acting.