I would let that one fall out at the end of the year on the expectation that your quarterly estimated tax payments will total at least 90% of your total tax due for the year 

Hey Wholesalers,I am finishing up this year's taxes and TurboTax is asking if I want to estimate quarterly tax payments. 

I see the safe harbor for small taxpayers applies up to the smaller of $10,000 or 2% of cost basis.  

Imo, Taxpayer dollars are paying for your housing, you should not be living in something that costs more than average.

However, he doesn't include the mortgage and property tax payments as an expense.

It's not a loophole allowing a taxpayer to "keep the profits tax-free".

Material Participation: A taxpayer materially participates in an activity if the taxpayer is involved in its operations on a regular, continuous, and substantial basis.Look at test no two.

You combine this with large IRA and HSA  and health care premiums and my tax payment is a fraction of what it once was.This is great for tax but now we are ready to buy a new home and even though we have strong cash flow, excellent reserves/credit - tax returns are not showing the profit. 

After it’s completed I suspect it will be all but gifted to interested parties (take from that what you will) and we as tax payers will be paying for it a second time.

Disregarded entities are viewed as one in the same as yourself so you're considered the same tax paying entity.