As for recapture on sale, it is always at your ordinary-income tax rate, whatever that rate is.

For the summer, if there is a patio, they can also eat outside. 

If you were an active participant, then you receive a special allowance up to $25,000 in which you can off-set passive losses against your ordinary income.

A flip is a business activity, Not a long term investment, and taxed as ordinary income, including SS/MED.

She also completely destroyed blinds for a patio door at a place I rented many years ago. 

In the event of an emergency related to the condition of the Property that materially affects the physical health or safety of an ordinary tenant, Tenant may callNOTICE: If Landlord fails to repair a condition that materially affects the physical health or safety of an ordinary tenant as required by this lease or the Property Code, Tenant may be entitled to exercise remedies under §92.056 and §92.0561 of the Property Code.

I have a water feature on my patio: a kiddie wading pool about 6" deep, and maybe 4' in diameter.

There is a concrete patio on the side of the house where the wall is damp, and I had some concrete poured near the wall in an incline position to push the water away and all cracks were sealed.

Use Schedule E to report rental property income and expenses.Rental property doesn't necessarily lead to rental losses, but often does and can shield a fair amount of ordinary income depending on your circumstances.I think most beginning investors can do their own taxes though they may not identify all of the deductible expenses associated with a property.

You mentioned separating the businesses for tax purposes and that would make sense to as a way to clarify which properties are being held out for rent and which are immediately on the market for resale and the ordinary vs. capital tax treatment differences as well as the depreciation differences.