Please go to https://americansabroad.org/issues/taxation/us-tax...to see explanations on filing a US tax return even if you do not have any US income.  

Your question is a taxation question and the short answer is that pretty much every cent you spend paying the PM to manage your property is an expense that will be written off on your taxes.

I thought about taxation issues, and it happens that the lease starts July 1st, so the first 6 months rent (plus 1 month deposit and final month rent) would be received in this tax year (for July-December), minimizing the over payment of rent in 2016, which will perhaps cause 1 month added taxable income in 2016.

The common vernacular is "S-Corp", but it's not really a separate entity type - it's simply a taxation election.A lawyer might be able to chime in better, but here is my understanding of the difference between an LLC and a Corporation.A corporation is required to have corporate officers that are technically subject to the shareholders.  

Many investors fail to grasp the fundamental principle of taxation: you cannot, based on your personal experience, say: "This is how it works."

Go find another CPA immediately bad.Moving property out of a Corp is a taxable event, while it isn’t necessarily for an LLC, so that’s not a good thing.Also, if you are a S corporation if you want to take money out of the Corp you must first pay yourself a reasonable salary (and pay payroll taxes on that).If you are a C corporation, you are subject to double taxation (all income is taxed at the corporate level, and then again when distributed to you).If you are a real estate developer it makes sense to own property through a corporation, but not rental real estate.I strongly suggest talking to someone else about you tax situation.

Some countries probably have no property tax at all.  

In a Roth account, you are taxed on the initial contribution, but all growth you create is tax free.The growth the plan receives over time compounds the tax-sheltering, as the investment gains are not eroded each year by taxation. 

The deed of trust, or mortgage is only there to protect my partners interest in the property, it has nothing to do with taxation correct?

What are Dave Ramsey’s most important financial goals; preserve wealth, avoid volatility, build wealth, reduce taxation, estate transfer, litigation avoidance, or generate income from his media?