., not as part of a business activity), the gains from the sale of each parcel would generally be treated as capital gains.

While I understand this venture requires active involvement, I'm excited to take on this new challenge.I'm particularly interested in advice on securing a mortgage and developing a solid investment plan.

I was never the one targeted by these programs, but the servicers went beyond the mandate and tried to refinance everyone they could.For me the key in refinancing was not to take cash out and do not extend the duration of the loan.

I can also share the local contacts I have made in the past decade for all the services you will need if you decide to pull the trigger ie: Notary, CPA, Real Estate law firms, photographers, property managers, financing, developers, etc. 

I personally don’t need the services of a buyers agent but don’t advocate that route for anyone else. 

This is a process that can be done on the internet in a simple manner in most states and there are plenty of  filing services who can complete this task for less than an attorney will charge.

Quote from @John Underwood: Also insurance rates are cheaper in SC than FL.Heavy emphasis on this one, especially if you are doing any kind of BRRRR, not only will insurance be expensive, but might also be tricky to find as some providers have stopped servicing FL all together. 

I have been actively buying single family value add rental properties in Columbus, Ohio for the past 2 years.

I’m looking at executing on a 15 unit deal and using third party PM.My question for those who have done the same, how does the third party execute the various requirements such as leasing & maintenance and how much do you pay for those services?

You also correctly noted the carryover losses from previous years, which can be used to offset current year profits.Based on your figures, your net income on Schedule E would indeed be $2,000 ($2,000 profit - $0 carryover loss for one property, and -$4,000 loss + $2,000 carryover loss for the other).Your concern about not being able to claim losses due to higher income (> $150,000) likely relates to the passive activity loss rules.