I googled it and found this:If you rent it to tenants, you would treat it as a rental and report it on a Form Schedule E.

Hello BP community,Most of the builders do not offer investors opportunity to buy the lots and they claim they are only for primary residence (i;e they will sell only if you are going to live in it (example Ryan homes, Pulte homes etc..) are there any builders out there who can sell to investors for "buy to rent" in Columbus OH?

Quote from @Rebecca E.: @Katie MillerI came here because I just had my yearly with my new accountant.

If E has any priority over B, for instance, I would not invest in this structure, given that my bank account puts me at a Class B share (side note, their Class B is a little more GP friendly on the surface, than other groups, but devil is in the detail).  

Thank you for your reply I will send you an e-mail

Rental income and expenses, such as mortgage interest, property taxes, repairs, and depreciation, can be reported on Schedule E of your personal tax return, regardless of ownership structure. 

You can however, write off the other unit as a rental on a Schedule E.

E Equity, how much of the home will you own on day one.  

If you provide any kind of substantial services like catering, car service, etc you will change you tax situation and no longer can file under Schedule E.

Baselane has the added advantage of synching with your Schedule E you'll use at tax time to file your taxes.