Their office is around the corner from the tax collector's office - I think the street is Central, runs off Prior.

You cannot combine them UNLESS the 2023 losses were incurred getting a property ready for rental PRIOR to it ever having been rented before.

They are probably smart enough to wait until the court date, then they'll scurry off 1-2 days prior and move to the next victim.I manage 400 rentals and this doesn't happen to me because I don't listen to excuses or play games.

I would provide checkout instruction and checklist, offer a pre-move out inspection, and expect them out on the day that they indicated.  

A lot of agents have been waiting to get those signed until writing an offer but moving forward we will need them to be signed prior to showing any properties, thanks to the NAR lawsuit.

We were allowed in one of the three units prior to being under contract. 

They are not as active / robust as they were prior to COVID but there are still a number of people getting together.John

The annual interest paid on this mortgage was $600 or more for the prior year.As you can see, these conditions are not totally clear and leave some room for interpretation, especially the "trade or business" clause.

Does the form 3115 need to be filled out and approved PRIOR to making the change? 

I requested a dry-run test on the forms/instructions I'd be receiving if Auction.com should send me the congratulatory email.