Vacancy is just a period where you aren't receiving rent, either physically because the dwelling is empty, or worse, economic vacancy where someone is there but not paying.The tax forms -Sch E or Form 8825 if a partnership or LLC- only ask for gross rents received.

Process has been fairly smooth, save for one HVAC $urpri$e and some delayed window glass.

Aside from the usual schedule E deductions, you'll want to pay special attention to the calculation of the property basis.

Under §1.263-3(e)(2)(i), the building and its structural components is a single unit of property.

Hi @Erik E.! 

Mark Spidell shoot me an e-mail.

I buy, fix-up and sell as well as have passive income units.I use a property management software called R E N T E C   D I R E C T and I just click the "syndicate" button and my property gets blasted out everywhere.  

@Ryan Miller, Yes I don't have any LLC's so each rental is a separate Schedule E and thus a separate bank account.  

You might try googling names of some of their good friends or family members on FB and see if you could find an e-mail, for instance their work e-mail.

Harv EkerThe E Myth by Michael GerberThe Alchemist by Paulo CoelhoThe Fastlane Millionaire by MJ DeMarco