Investment Property

[Gary]

I have a client that owns two lots in a community that is being developed in Mexico.There are houses in the development, but not on his lots. Can he deduct expenses to visit these properties, and if so, where? Also, can he deduct the Home Owners Association fees he has to pay, and if so where?

Thanks for any help.

[veritas]

I

Have a client (US national) who built a home in Mexico. The property and home had to be held by a Mexican corporation.