The IRS uses material participation tests to determine if you are actively involved in an activity.

I personally recommend doing a small project together first to test the waters. 💡4️⃣ General Tips: If you're partnering out of state, legal agreements are a must.

Nothing crazy, but a good starting point for me to test things out and see how it goes 

Material participation requires meeting certain tests, such as spending 100 hours or more on the activity and participating more than anyone else.

However, I’m still mindful that this is our first deal, and I want to be prepared for potential surprises.Here’s what we plan to check during the walk-through:- Overall condition of the HVAC system (I’ll test it myself with HVAC multimeter)- Electrical issues (I'll assess as well)- Plumbing, which my brother, a journeyman plumber, can help with if needed- Any significant structural concerns, mold, foundation issues, etc.

I don't think you qualify for a 1031. owning a property your mother lives in doesn't seem to meet the held for investment test necessary. 

But, something to add that you have to understand is that a 3-4 unit has to be meet the FHA self sufficiency test.

There’s 7 tests for materially participation.

Once you have a shortlist, sign up for an account with each one and test them extensively to see how they function.

To truly know how the AC is running, you’ll have to test it.