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Generally, legal fees and immigration fees in connection with the adjustment of status (green card) are personal expenses and are not tax-deductible. A probable exception would be an E-1/E-2 or EB-5 visa, where costs of obtaining visa could be expensed to the business entity.
For tax purposes, travel expenses are the amounts you spend when you travel away from your tax home overnight for your business (rental) activity. You donât have to travel any set distance to take a travel expense deduction. However, you canât take this deduction if you just spend the night in a motel across town.hat you spend while having fun is not deductible, but you can deduct all of your rental activity and transportation expenses. For more on travel-related tax deductions for landlords, including special rules that apply to travel outside the U.S., see Every Landlord's Tax Deduction Guide, by Stephen Fishman (Nolo).