If you didn't, you'll need to go back and amend your 2010 return.You'll use your basis in 2010 (including recaptured depreciation) and compare it to market value in 2015 when it was placed back in service and use the lower of cost or market to value the property.  

Can't the contract be amended during my option period to state that I would like the property to be vacant by the date of closing?  

You can always amend the operating agreement any time once you feel more comfortable and change that requirement with the bank. 

This guy was also adamant about signing a buyer's agent contract which I had him amend to only properties that he's helped with.

Cody Harmon I would for sure have your agent draft up an amendment (change to the contract) stating the seller is allowed under no circumstances to sign any new leases.

There is a petition online to "Support Four Amendments to Bill 18-0189 (Short Term Rentals) & Baltimore Hosts Coalition". https://click.mail.change.org/?

Some judges will allow you to amend that number through the date of the eviction,  some will let you ask for the entire amount due through the balance of the lease(very rare) and some will not let you modify at all.

I have a lease agreement that I amend for each property, but with HUD does it have to have certain language?

However, it has caused other problems.I do not expect the law to be totally done away with (although it is possible) but I do expect some type of amendments to allow certain types of foreclosures to resume.Either way when this new inventory hits the market I believe the market will soften.

you may need to see if an amended return needs to be filed.