Per Minnesota's Emergency Executive Order 20-14 on Page 2, Item #1:Beginning no later than March 24, 2020 at 5:00 pm, and continuing for the duration of the peacetime emergency declared in Executive Order 20-01 or until this Executive Order is rescinded, for property owners, mortgage holders, or other persons entitled to recover residential premises after March 1, 2020 because a household remains in the property after a notice of termination of lease, after the termination of the redemption period for a residential foreclosure, after a residential lease has been breached, or after nonpayment of rent, the ability to file an eviction action under Minnesota Statutes 2019, section 504B.285 or 504B.291 is suspended.

That’s why during the last crash in 2007-2008 timeframe, the State was declaring bankruptcy.

Easier than declaring a S Corp. 

From a practical standpoint, she owns the property, therefore the income and expenses need to be declared on her taxes.

I know that declaring income is a bit tricky, if you want it to be tax efficient so I am wondering what the best way to do it is?

And if you do seek to work for such contractors, even as a lowly laborer, fetch-n-carry grunt, earth digger with a shovel; then please start working out in a gym so you have the muscle mass & stamina to give an honest day's work to you employer, & you don't end up getting fired.

You build your deal finding/negotiating muscles and you meet a lot of people. 

Stiff, basically declaring almost all prior tax sales void, you can't just call a title company and get title insurance.

Now, the EU has decided to turn their Pension Funds into Annuities where they declare the Principal impossible to pay back and only service the Interest Debt, forever.

But I'm thinking LLC is pass through, so all the individual houses will go on my personal tax return and usually such activity is declared as active.