It would go in the Rental Section, just like any other rental. The only difference is that because it is outside the US, you're required to depreciate the cost over 40 years.
- Search for rental expenses and
then click the "Jump to" link in the search result.
- Answer Yes to the question Did you have
any rental or royalty income and expenses?
- Follow the
on-screen instructions as you proceed through the rental and royalties
section.
- We'll first
ask you to enter general information about your rental (description,
address, ownership percentage, etc.)
- Eventually,
you'll come to the Rental Summary screen
which is where you enter your:
- Rental
income
- Rental
expenses
- Capital
assets and depreciation
- Vehicle
expenses