OR  file an amended tax return with the medical towards the IRA? 

I wasn't sure so I asked my title rep and they replied that the buyer could take the property subject to the taxes if they sign an escrow amendment approving it to remain on the final policy. 

@Adam ByrneThe way you're doing it -- extracting management fees via 1099 to a Schedule C -- yes, it will be subject to SE tax.Again, you may want to talk to your CPA about waterfall allocations, which will require agreement most of the time from the other LLC members as an amendment will most likely be required. 

At this point they are breaking the lease and you can negotiate with them, but always in writing and contract amendments since you know they are going to leave anyways. 

I'm obviously biased- But I can tell you I amend more incorrectly setup rental returns than any thing else.

This includes things like expectations regarding trash & treatment of the property, how to call in a maintenance request, what happens with noise complaints, and the consequences of breaking the lease.Another thing you should do is include language in your lease that allows you to amend the current lease so that if you run into a certain situation you can always inform the tenant of the new policy and enforce the rules going forward. 

In both cases, on the NC Secretary of State Website, it showed the same company start date, with just a merger or amendment notation and I never lost favor with creditors due to the change.J.T.

If the landlord is changing for your rental (it's no longer the LLC, it's you personally), then you might consider an amendment or update to the lease reflecting that.Jenna ZebrowskiThe Law Office of Jenna Zebrowski, PLLC"Investor-Focused, Series LLC Friendly, Commercial Real Estate Savvy"

There are things like taxes that are prorated and if you are getting a loan the daily charge of the mortgage will be changed based on the date the sale closes.AND you will learn the lesson twice 'if it is not in writing, on the correct form, and fully executed/signed it is not part of the deal" if you do not make sure that you have the correct amendment form filled out and signed by you and the seller about the $100 a day extra for closing. 

I know as a broker I would be amendable to that for a good long standing client