Are hoa transfer fee for rental properties tax deductible?

For security deposit deductions, the general rule is "normal wear & tear. 

For instance why isn’t the property management fee deducted/calculated after the % vacancy is accounted for?

. $7,500 (75%) of the net income is considered UDFI and is subject to UBIT.There is a deduction for the first $1,000 of income subject to UBIT.

I have calculated the correct amounts of depreciation and my deductions, but my normal tax software (freetaxusa) is too basic to handle these calculations.

We get the keys of course and send them their security deposit minus any deductions with an accounting.

You're also going to want to look for someone who educates you on the process and understands your overall tax strategy (i.e. do I want to take the most deductions now or can you take more later to potentially get additional financing).

I am probably going to file as a Real Estate Professional this year rather than try to get long term capital gains or even short term I’m flipping too many houses and believe I will be seen as in business and not doing this as a passive investment I definitely qualify and keep a detailed log of activities and it will be well over the 750 hours required Besides depreciation what are Real Estate Professionals allowed to deduct?

There were cleaning , landscaping and damage expenses deducted from her deposit.

Incidentals like cash tipsThey are deductible.