They disregard the 18 and 12 month notifications that their LoC is approaching the end of the draw period and will enter into 15 year amortization.

It can be taxed as a Disregarded Entity, Partnership, C Corp, or S Corp depending on the ownership makeup and election made.You are correct that Canada treats all US LLCs as corporations for Canadian tax purposes. 

One that I have thought a out but have quickly disregarded.

@Ryan Pilioglas the hard part will be finding the sellers willing to sell at your price, this has become tougher as everyone has discovered the Zestimate and disregards the condition of their home.

So disregard the book reading part. :) 

However, generally, if your single-member LLC is created properly and is considered a disregarded entity for IRS and state purposes, the transfer of the 1031 replacement property into the LLC will not cause a problem for the 1031 exchange process or for capital gains consideration.

(Single Member LLC ("disregarded entity"), owned by my revocable living trust).Additional note: The State of primary residence does not consider owning real or personal property as transacting business -- thus, registration of the foreign LLC would not be required.

When we receive them in the DC area...we just disregard expirations and most agents when they see them consider them to be passive agressive.

You could just deduct the payment from the cash flow (assuming it's both principal and interest) after you run the report, while reflecting a 25% down payment within the calculator.Also, while this will impact your cash on cash return, your cap rate will be unaffected as cap rate disregards financing.

If you are ever in a position where you come into a property after its been rented for three or four years and you feel a sense of personal loss because something's been beaten up, or knocked around, or treated with total disregard, you're way too personally invested in the rental's decoration and not interested enough in how to make money with your rental.