My wife owns a house in the Philippines, which was purchased before we were married. Every year, she pays the property tax on the property. I was wondering if I could claim a deduction for the property tax in the Philippines and, if so, how would I go about doing this?

I assume that you are filing as a resident alien (Form 1040, 1040A or 1040EZ).

Yes, you can claim the property tax as an itemized deduction on Schedule A in the "Tax" section.

Of course, if your combined itemized deductions do not exceed the Standard Deduction, then the deduction is meaningless.

If you are a non-resident alien, then this deduction is NOT available to you.