Generally, make sure you itemize so the former tenant knows what they are being charged for, and why they aren't getting their whole (or any) security deposit returned.As always, consult with an attorney if necessary.

Hi Taye,The tenants pay for the gas and electric.Yes I have heard quite a lot of debate on these however after speaking with a few contractors and consulting some websites for advice it seems that due to being such a small place and having only a couple of people the demand is quite low therefore it would be efficient to get one.Thanks

Always consult with your attorney before you rely on the above information.

I need to consult with one for next steps after purchasing from the tax sale.Thanks!

Seeking references for site planners and architects to consult with. 

Ok, so here's another idea for you (though you should probably consult with someone over the legality... maybe with proper disclaimers).  

I am not sure about this, you can consult a RE attorney about this.4.

I was told by our contractors that if we proceed, we should definite consult and hire an expediter to assist here.  

You can move another way and actually start an LLC for an EIN number, but you should consult an attorney for more about that in your specific state. 

I'm also in Bettendorf and run an accounting firm that specializes in Real Estate consulting and compliance and also a property management company that specializes in single family and small multi-family properties.