If these are simply garden variety rental properties I would think you would be in the Passive Activity element of the applicable guidance, but see below for the definition of categories and the applicable interest tracing treatment accorded to each.https://www.law.cornell.edu/cfr/text/26/1.163-8T

What kind of sewer treatment plant is it?

They will get spots but can be cleaned so get a darker texture for visual benefit before cleaning. 

Usually 2-3 treatments over a 15 minute period completely resolves the issue. 

A full lead free certificate is only needed once and a one time fee to register as lead free.The other test is a combination of visual and dust swipes. 

The second way is likely to be slightly better tax treatment, but your CPA can look at your overall picture and let you know which way is best.

@Collin Schwartz what kind of pests do you have in Nebraska that requires treatment every three months?

Pictures with furniture in the rooms does give potential tenants a good visual of the space. 

Perhaps including a floorplan diagram would help tenants visualize the three units in the house? 

Good morning all... I purchased a residential property for a long term corporate client in November 2017.  The client asked for some remodel work to be done and expects to move in on March 1 2018.  It's pretty signifi...