The same thing you claim on your tax return for your properties.

Things in your tax filing need to be really off to do this.Being a REP/active participant and using cost seg to offset a spouses (or your own if that's all you do) W-2 wages is fairly common practice.

Who covers the tax bill when they don't pay the tax bill or the insurance? 

Most places in Ohio can be profitable rentals... if you can stomach those property taxes!

If things get tricky, consulting a local attorney experienced in landlord-tenant issues can help you handle the situation properly.

Note that I live in the Netherlands, which has many tax laws.thank you 

If you think ahead, you can minimize recapture with the right tax planning.So what is recapture?

Fail to produce K-1s in time for LP tax returns to completed on time, refuse to communicate with LPs, when LPs start to express frustration.Cheryl Cheryl, I'm sorry to hear this.Many investors learn expensive lessons with their early investments.Knowing nothing about this deal (because I didn't invest) I can already tell you the 24% projected return was a major red flag (in my opinion).

Be sure to hold a hefty reserve to handle on-going maintenance, capex, taxes, and insurance.

Taxes/Insurance- depends a lot on where you are located.The homes themselves- POH or TOH?