I'm a lawyer who deals with consumer credit issues, and the FDCPA does not even apply to an original creditor (i.e. a landlord).

So, do people APPLY for this?

Yes this is a great country :) Hi Dave, Does this still apply to if I did an accelerated depreciation/cost segregation study and "squeezed out" depreciation early?

Bonus depreciation could be a viable strategy to offset your $300K capital gains, but it typically applies to specific property components identified through a cost segregation study rather than the entire residential property itself.

Non-residential does not apply to you.

Main fear is evicting an at fault tenant in unpermitted units and whether the same rules applies or do they get even more priviledges.

However, Colorado Springs is quite similar in fundamentals to Utah so I’d say it most likely applies in your area.

Is that typical, anyone 18 years of age or older regardless if they were a child of the renting parrents, needs to apply?  

It's unclear if this is discoloration from an old leak that bled through the ceiling paint that was applied during the April renovation or truly an active slow leak somewhere.

This is because the special allowance is reduced to $0 since the modified adjusted gross income is over the $100,000 amount.There are several examples with different limitations in this publication - so I would read it to make sure which one applies to your situation..My guess is that your CPA is on point... but will let you be the judge.All the best!