Very few, if any, shall in fact make it that far.When an audit ends badly, a taxpayer can sue in Tax Court. 97% (or so) of the cases that go to Tax Court settle – and in the vast majority of cases, the settlement favors the taxpayer.

The IRS requires that the tax payer be the same on the old and new property when done as a 1031.  

If I am going to be turning a profit over 25,000 on my rental portfolio this year as a single member pass through LLC, am I required to make LLET estimated tax payments?

.- Trash utility included as part of property tax payment.- Market lot rent: $410 - $460.  

Your A/C and furnace are improvements to the HVAC building system, and thus the building unit of property.The $5,000 will most likely have to be capitalized, but there are caveats within the DMSH, as well as other options such as the small taxpayer safe harbor (STSH).Encourage you to work with your tax CPA/EA as they'll know your facts, circumstances, and goals.

The new 20% qualified business income deduction is great for flippers.Something to consider when flipping is the potential requirement to make estimated tax payments(Fed and State).Are you open to working with an accountant outside of the state of Arizona?

But any tax paying entity can do a 1031. 

@John BergstromMany taxpayers are finding themselves taking the standard deduction as that has increased substantially starting in 2018.You may be able to "shift" some of the mortgage interest/ property taxes as a business deduction if you rent a portion of the house as you suggest or use a portion of the house as a home office.

The expense cannot exceed the lesser of (1) 2% of the eligible building property’s unadjusted basis or (2) $10,000Also, I am sure this is not an issue but just to provide you with the complete information, you have to meet the Small taxpayer definition:Qualifying small taxpayers should have $10 million or less in average annual gross receipts for the three preceding tax years, and eligible building property is a building unit of property that the taxpayer owns or leases with an unadjusted basis of $1 million or less. 

As such, you are paid a gross payment with no taxes taken out.You may be required to pay estimated tax payments throughout the year.You may be eligible to deduct part of the cost of your automobile if you drive clients to properties.You may be eligible to deduct a portion or all of your health insurance costs if you pay for it.There is a 20% QBI deduction that you may be entitled to.If you knew all of the above, go ahead with a software.