You may be able to deduct travel expenses, related to your Timeshare, if this is for a Rental property reported on Form 1040, Schedule E Supplemental Income or Loss.
Per Rental Income and Expenses - IRS.gov Travel expenses.
- You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property.
- You must properly allocate your expenses between rental and nonrental activities.
- You cannot deduct the cost of traveling away from home if the primary purpose of the trip was to improve your property. You recover the cost of improvements by taking depreciation. For information on travel expenses, see chapter 26.
The same basic concepts above, also apply if this Timeshare was part of your business.
Related information: What kinds of rental property expenses can I deduct?