They should be able to open their own account even without a social security number.Most call takers are not aware of the option but by calling a few times to talk to a different operator there are different ways that most internet provider companies are dealing with it:They can request prepaid payment instead of post payed.They can ask for a security deposit.On the other hand if you have students that are here for short time, you can provide the internet as a utility service and include it in the rental price.In one of my property I do provide internet and charge my tenants for it.

Everything else is third party fees, prepaid interest, property taxes, homeowners insurance etc.

We ask for an additional month's rent as a part of their prepaids.  

To distance yourself further, you can buy a prepaid that can not be traced back to you so use cash for this purchase.

@ Mathew AubertThe pre-paids will be prorated but a lot of teh closing costs is negotiable on who pays.

She is willing to try to rent the apartment, but wants to use her pre-paid last months rent (we required at time of renting due to questionable credit.) for January 2020 rent.  

For example get a credit card even if prepaid, get a loan and pay back, and also find someone with a high credit limit cc, that pays it off monthly, and that the credit card is more than 3 years old and have them make you an authorized signer-it will give you years of excellent credit on your credit report.

When using the BRRRR calculator, is it best practice to include prepaid homeowners insurance and prepaid property taxes paid at closing in the 'Purchase Closing Cost' section?  

Not sure what you mean by last month's rent but if you mean a prepayment for last month's rent, then you can create an invoice for it using an item mapped to Prepaid Rent Liability account.

The only thing that usually happens to change costs or terms is that the rate isn't locked or pre-paids were miscalculated.