Also you could identify a property from a syndication as a back up,  there are bunches of options for Delaware statutory trusts that pay reasonable returns that qualify.  

This is exactly when passive investments like TICs and DSTs (Delaware Statutory Trusts) function best - combined with some good estate planning and a final 1031. 

As the state capitol, with OSU graduating 6000+ students a year, the tax incentives offered that attract big business and the 5 and 10 year job and population growth projections, Franklin and Delaware County are two of the best places to invest in the country some say.  

@Pedro Martins,Here is the issue when IRA partners with "disqualified person":The IRS could easily claim that such transaction violates the IRS conflict-of-interest and self-dealing prohibited transactions in accordance to the IRC 4975(c)(1(D),(E) and (F).

Owners need to learn to look past the score and focus on what is inside the credit report - late pays, active collections, judgments, repos - anything of that nature spells D-E-A-D-B-E-A-T.

Any damage will be assessed separately and billed to the tenant in addition to the $500 fine.If a pet has been on or allowed on the Property, even temporarily (with or without the Landlord's permission) Tenant may be charged for cleaning, de-fleaing, deodorizing, shampooing, or replacing any portion of the Property. 

Delaware Statutory Trusts 

Two of the safe harbors that can help you deduct improvements are below:1) 2500 de minimis safe harbor.the safe harbor applies to amounts paid during the tax year to acquire or produce what the regs call a “unit of property” (UOP), you must meet these requirements: (1)you need to have written accounting procedures treating as an expense for non-tax purposes amounts paid for property costing less than a specified dollar amount (which will be 2500 for you), or with an economic useful life of 12 months or less;.(2) the taxpayer treats the amount paid for the property as an expense on its books and records in accordance with its accounting procedures. ( do this on your bookkeeping software or whatever you utilize)(3) the amount paid for the UOP doesn't exceed $2,500. as substantiated by the invoiceNote: The cost for the Unit of Property includes l additional costs (for example, delivery fees, installation services, or similar costs) if these additional costs are included on the same invoice with the property.2) Small taxpayer safe harbor: To be eligible for the safe harbor, the total amount of improvements for the property for the tax year may not exceed the lesser of $10,000 or2% of the property's unadjusted basis.If the total amount paid exceeds the safe harbor threshold, the safe harbor does not apply to any amounts spent during the tax year.

@Jorge De Jesus - never thought about that as a play.

Originally posted by @Jorge De Jesus:I’d recommend DIY .