This was only my second year filing and I wasn't schooled yet on reporting everything on the 8825 so I ended up having to file two amendments before I could even start my personal return.  

If in my example above the transaction were to fail / be denied then I will deal with that just like a bounced check.As for the current situation, I emailed the tenant last night and offered to waive the late fee, recognizing her good track record up until this point....as long as she signed a very short lease amendment I put together that clarifies the particulars of the situation and what is considered "on time". 

If they are, you simple need to execute a Change of Lease / Amendment to the lease to remove the departing tenant (all parties will have to sign).  

Irrespective of whether you claimed it over the years or not.For the past I can't, unfortunately, tell you how to fix this and if it's even possible past the 3-year period during which you can amend your returns (which you probably should do together with a CPA) But what I would recommend is to file for an extension with the IRS so you have more time to have a CPA look into your situation rather than rush into a (mostlikely incorrect) filing.

So, after some incessant begging from me :):)--he agreed to give me 85K more, amend the original mortgage, pledge another free and clear house, and purchase another one with the proceeds.

But you could write an amendment / addendum to that contract adding in that contingency.  

I have a CPA that is pretty good and found us some money through an amendment to our previous taxes but he isn't the best with real estate.

Update on this post...I officially pulled out of the deal this morning after the HOA (even after allowing them an additional week to produce more records) failed to provide the full condo Declaration & Bylaws (just a couple of Amendments).

So far I'm torn btwn two:Offer less with a conversation about the repairs that are obviously needed before it's habitable.vsOffer near asking and then after my inspection "crunched the numbers and the repairs needed and need to amend my offer".My problem is im emotional about it because I want to live in it after some hardcore fixin'. 

I dont have a problem with this but I can't use his form to send in the offer I want to make, unless I add it as an amendment, which shouldn't really be that much of a problem.