U needed to be in the bizz IE full time Real estate bizz to take the deduction and it had to be new builds and you were the first one to put them in service. 

I started wholesaling and learned people like to work with verbal communications and no one had an interest to want to put any type of co wholesale of joint venture agreement together.

U contact them 2 months before and there is no motivation as you suggest.

The real estate investor has advertised on this site, and continues to advertise joint ventures and private money deals in multiple states.

@Joseph FennerTo acquire 167 rentals, use creative financing strategies like the BRRRR Method, seller financing, partnerships, joint ventures, HELOC/Equity Loans, portfolio loans, credit cards, and business credit lines.

Purchase price: $550,000 Cash invested: $1,000 Sale price: $565,000 Joint ventured with another wholesaler in Northern Utah to get this deal done.

U can have the receipt in yours and his name as well but this is how I have done it when I am giving money for auctions.

U get what you pay for.

Need some reliable contractors  , thats quick and wanting to build their profile. I  got a lot of homes in need of rehab , renovation .

So if he is ownership, then he needs to be on.What you probably should have done is created your own LLC and have a joint venture agreement for each property/project.