Rental expenses are not claimed on Schedule A (itemized deductions), which goes away for most taxpayers. 

If they are looking to raise revenue they can start by rolling back the 1.5T tax cut they handed out to the multinational corporations in 2017 that have taken stimulus money while laying off thousands of taxpayers.

Good luck That is incorrect - most individual taxpayers are cash-basis taxpayers.

The note servicing company will track your payments, make your annual insurance and tax payments and manage your seller carry note payoff. 

So going forward, what are the expectations for the School District and tax payers?    

So going forward, what are the expectations for the School District and tax payers?

They have taken tax payer money and are using it to guarantee a loan for a person to be able to obtain a house for them and their family.

The taxpayer (exchanger) -  The trust is the reporting/owning entity so it would need to be the exchanger performing the 1031.3.

Let’s assume that taxpayer has owned a beach home since July 4, 2002.

I am finding same tax payer rules but not sure how it applies to this situation, where we are still the same husband and wife but instead of vested as joint tenants, we would like our new properties vesting to be as community property with right of survivorship.