Legal fees and expenses incurred by you on your son's behalf cannot be expensed. They become part of the acquisition cost and will go towards the basis of the property. So if you paid these costs before renting out the property then they will become part of the property basis and depreciated over 30 years as they are related to a foreign rental. If you paid them while renting out the property, then you will enter them as an asset in the year incurred and then depreciate them over 30 years.
