@John MatarazzoI assume you’re referring to Schedule E where rental property income and expenses are reported.The short answer is yes you still report it if you’re claiming the FEIE and foreign tax credit as you’re taxed on your worldwide income in the US, which includes the rental property income or loss (which is subject to the passive loss rules in most cases).

What should I do, in terms of letters/files to make sure I can file a small court claim and have a better chance to recoup the non-paid rent?

The tenant is also claiming that they're afraid we're going to charge them for items we said we would fix but never fixed (this isn't true, we fixed the items and there were also a few small items they offered to fix, I have everything documented).

It lists bodily injury and property damage and cover attorney/legal fee for covered claims. i also have umbrella insurance (Gieco) and it’s lost covering additional liability for landlord.

We’ve got 40 in Cleveland and people come for every reason imaginable… sports, medical, Rock and Roll Hall of Fame, work, visiting family. 

It is too much effort to file a claim for something small, and typically they side with the guest.

Servicers dumping repeatedly means a couple possibilities: nothing maybe, borrower is a pain, in forbearance and claiming they will sue, no equity, have not paid taxes and insurance in the past 18 months, location is rural, servicer in financial trouble... 

Never head of CPR in terms of real estate but it is a medical term for trying to save someone's life when their heart stops. 

, if so, how long we can claim the depreciation? 

I’m not a fan of people talking from a pulpit, or claiming expertise in a field they only read about.