Like with any loan, the 1st month just accrues interest for the buyer. 

See IRC 164"addition, there shall be allowed as a deduction State and local, and foreign, taxes not described in the preceding sentence which are paid or accrued within the taxable year in carrying on a trade or business or an activity described in section 212 (relating to expenses for production of income)."

@Jacob Hanson all you can do is inform the tenant that their monthly rent will continue to accrue with late fees.

The one caveat to this is the landlords who deal in the Specialized Sector of Low-income housing, I don't deal in this space, so I'm not sure what the expectations are in this client base.One of my brothers an Accounting Clerk, got let go on Friday, he received a payout for his accrued vacation days, and all of his unused Sick time, with that large check, and the incoming unemployment checks, I have a feeling his landlord in North Hollywood will be getting paid the rent

Additionally, the amount can be recontributed back to plan over a three-year period without affecting that year’s contribution limits.The limits on the amount of loans that can be taken from a qualified plan for coronavirus-related purposes is increased to the lesser of $100,000 or 100% of the individual’s accrued benefit.EMPLOYER PAYMENT OF STUDENT LOANSCertain employer payments of employee student loan amounts made before January 1, 2021, whether paid to the employee or the lender, can be excluded from income as an Educational Assistance Benefit.CHARITABLE CONTRIBUTIONSTo incentivize contributions made during 2020 to the needy:Up to $300 of charitable contributions can be taken as a deduction in calculating AGI for the 2020 tax year.

But in this instance, yes, $5 would pay off interest accrued and remainder goes to principal.

You reference after the post "or just similar return as saving in banks" and that confuses me because I don't think anyone would consider that big money.Also, you say big money not big return % which is probably just a typo, but you can make $1 mil a year if you made 1% by investing $100 mil as an example.The answer I think you're looking for is what are returns as compared to a savings account and thats very easy to answer, they are vastly different, but passive investing will also give you vastly different returns depending on the asset you invest in.Most people that are quoting 15-20% returns are talking about annualized returns or IRRs which is not payouts per year like dividends or cash flow, deals like that tend to pay dividends quarterly of around 6-8% and the rest of the 15-20% per year is accrued until sale.However, most of those assets would also C/B assets (B is even debatable) and are often using moderate/high leverage in debt from a bank which makes it significantly more risky than putting your money in a savings account.

because taxes, insurance, interest and maintenance on properties are still due and third... mortgage payments are still due after the forbearance period which means those living expenses accrued by the Tenant don’t just evaporate into thin air.

They will receive a final paycheck, sometimes severance and accrued PTO and other benefits.

It will accrue interest (5.8%) until the total value of the policies is reached, and then the policies are basically made null.