My custodian does not have a money market or similar sweep account to keep idle cash earning.

Quote from @Sharon Bancroft: @Cameron MarmonI had this same situation and my tax accountant filed the change for me ( one time filling) and we now file it on our personal as a disregarded entity.

It seems like anyone can post anything without accountability—very concerning.  

They get an ACH from my tenant in their account same day, but won't do the same into my account.

I’ve got her dealing with 8 properties which have individual accounts.

However, a good real estate accountant is worth what you pay them because they will save you time and money. 

Make sure that your tax accountant understands this. 

If you go with the partnership route1) You need to manage the money going in and out of the business bank account.2) File a partnership return and be responsible for issuing K-1's3) make distributions to you and your partner for cash flow that you receiveYou will likely spend many hours on a nice gesture.I may want to consider instead to give a christmas gift or a bonus for early completion of projects.

In my opinion, $90,000 is too little capital to invest in real estate within a retirement account plan.LTV's are lower when investing with a retirement account plan - Around 65%Meaning if you were to use $60,000 as a down payment, you would likely only buy a house around $70,000.$8,000 would likely go away in closing costs.

It's just going to cost you quite a bit of money to have your accountant prep all of them.