Some of those repairs are likely that you are going to have to capitalize them, as your rehab costs are too high for the IRS safe harbor treatment.

If she already had deposit it's probably enough to cover a paint job and ozone treatment only if its really bad. 

You might even pay for one extermination treatment at that time if roaches are found with the understanding the tenants will pay for future pest control treatments inside of their unit.

There are 2 treatment methods...the heat treatment and the chemical treatment.

Those funds do not become qualified funds just because they are loaned to an IRA, so they do not get the tax deferred treatment.

They will be able to help you draw up a pre-marital agreement which highlights the expectations of the parties as to separate and marital property.These pre-marital agreements are important for a myriad of reasons, including; division of qualified retirement plans under ERISA, healthcare treatment planning, and much more.Do yourself a favor and talk with a qualified local attorney on these matters.

You don't need an EIN for the disregarded entity SMLLC unless you have employees and need the EIN to report payroll taxes.If you have already formed the LLC, what tax treatment option did you elect at the time? 

We did this one time when a tenant's father had to stay with him for more than a month while getting cancer treatment at a nearby hospital.

They require regular upkeep and oil treatment.

I was wondering what is the tax treatment for that.