In most cases taxpayers use the three property rule.

@Kyle Lecy ITIN is a taxpayer ID assigned by the IRS it won't help you with Credit and Background screening.

What if there is not a delinquent taxpayer with a recorded interest in said property?

The seller still has 4 months until they can bar redemption.What if there is not a delinquent taxpayer with a recorded interest in said property?

California taxpayers are being raped by high taxation and it's getting worse every year.

Hospitality is a huge industry in SC, so if they're going to allow STRs, they may as well make sure they benefit the resident and state taxpayers more than out of state owners.

And about 30 or 45 minutes worth of other bullet points, often the result would be that you would then go back to the taxpayers with (this is often how the choice would play out) "hey here's option A or option B, A has you paying less in taxes this year, but you mentioned that you might want to buy a home this year, option B might be more advantageous for that.

It is the tax payer that must stay consistent and sell, perform the 1031, and purchase the replacement real estate. 

My taxable income does not exceed the limit around $200k. 1.Separate books and records are maintained to reflect income and expenses for each rental real estate enterprise;2.250 or more hours of rental services are performed per year with respect to the rental enterprise; and3.The taxpayer maintains contemporaneous records, including time reports, logs, or similar documents, regarding the following: (i) hours of all services performed; (ii) description of all services performed; (iii) dates on which such services were performed; and (iv) who performed the services.

Small landlords will be affected and tax payers get to front the bill again.NYC To Hire 'Secret Shoppers' To Weed Out Discriminatory Brokers, Landlords