This is one of those complicated areas of the tax code.

His motel has been shut down since COVID-19 for not being up to code, now, he has renovated it and water/electricity is running.

I can't find any real info on what to do with a jailed tenant other than honoring the lease until they miss a payment. 

For instance, a three-bedroom, one-bathroom property listed at $1,450 has been available for 37 days (zip code 43205) or a two-bed, two-bathroom property listed at $1,900.

Ok, for anybody still interested, I located the applicable regulations.Performing repairs yourself on property held within your SDIRA fall under United States Code: Title 26, § 4975, subpart (c)(1)(C) which reads:(c) Prohibited transaction(1) General ruleFor purposes of this section, the term “prohibited transaction” means any direct or indirect—(C) furnishing of goods, services, or facilities between a plan and a disqualified person;As stated above, it is a little vague and subject to interpretation.

@Michael Plaks Honored by the mention! 

These investment properties are being built to Indiana residential code and are approved at each stage of development by the city and city permits.

These are professionals with additional training and a stricter code of ethics.

@Tom Thomson so in some states you must honor the protective order.

Download all your bank transactions to excel for the period you want and then code them on there.