Form 3115 allows you to catch up on all the depreciation you've missed and the IRS has 30 days to credit your taxpayer account after they receive it. 

We have 25 units spread over 19 properties... which means we have 19 property tax payments, 19 loan payments (per month), 19 insurance premiums, etc. 

Except as provided ….. and in§ 1.263(a)-1(f) (providing a de minimis safe harbor election), a taxpayer must capitalize amounts paid to acquire or produce a unit of real or personal property”See that highlighted exception, you can take de minimis safe harbor election.Work performed prior to placing the property in service.

(Safe harbor for small taxpayers, De minimus safe harbor or Routine maintenance safe harbor).  

Individual taxpayers who are not engaged in a trade or business but are investigating the potential creation of a new business should consider forming an S corporation to facilitate and conduct all the activities related to the investigation.

In this case, the taxpayer’s Roth IRA set up a company (Roth Inc.) and “invested” a $500 nominal amount in it.

So, as far as you know, there should be no issue in doing the 1031 exchange today and then moving the new DST investment property into an irrevocable trust (with potentially different taxpayer ID as current owner) within a few months?

I had so many people calling in those years HELP my apartment loan will not renew what do I do its a great property and its current.Now most of the folks on BP are new and started after 08 and that's great for them .. and I am not predicting this in any manner.. and many have nice 30 year fixed.. but those that buy on 20 due and 5 there is real risk as remote as it is.. just because a bank rolls one 5 year over does not mean for a minute they will roll the next.. then you had a Hedge fund like Rialto buying all this bad paper and just stomping on these owners.. people I knew were forced into bankruptcy  Rialto would not deal .. and to make matters worse that company got 5 B of tarp money.. so our tax payer dollars was creating this huge win for these guys.. it was ugly.. but its all good now..

If you're a regular cash based tax payer that was 4/17/18.  

Hello,I've spoken to two well reviewed mortgage brokers that I found on Zillow, but unfortunately I haven't been able to get pre-approval for an investment property.Here's my situation:I have been a tax paying pro gambler since 2010.