Keep in mind: If you're grouping rental properties as one activity, this election should be considered carefully.

You are probably referring to S-corporation because LLC is a pass-through entity and does not provide tax savings unless you elect to be taxed as corporation...

Neighbor's shed demolished by our tree, ripping up cement in a 1910 home to figure out why the cellar basement has been clogged since Truman was president, painting a fence because the neighborhood complained to the city that it was eye sore, replace a balcony rail on a half porch because a 100 year old tree used it to conveniently break its fall (at least that was the only damage it did).  

Electing to use a PM is not related to the rental market per se, but has everything to do with YOUR time, management style and in some cases State requirements for an onsite manager.For example, in Calif, 16+ units must have a resident manager. 

But having an S-Corp (whether you create a single shareholder corporation or a single member LLC elected to be treated as a S-Corp) doesn't solve the problem.

I would like to have document references to support classifying these two expenses as Maintenance (not repairs) so that I am safely classifying these costs under the Safe Harbor for Routine Maintenance.Also, it is my understanding that the Safe Harbor rule for Routine Maintenance stands apart form the Safe Harbor Election for Small Taxpayers which is an issue due to the 2% rule.Safe Harbor Election for Small TaxpayersThe total amount paid during the taxable year for repairs, maintenance, improvements, or similar activities performed on such building property doesn't exceed the lesser of- Two percent of the unadjusted basis of the eligible building property; or$10,000 (for questions about how to calculate the unadjusted basis, refer to "Figuring the Unadjusted Basis of Your Property" in Publication 946Safe Harbor for Routine MaintenanceYou are not required to capitalize as an improvement, and therefore may deduct, amounts that meet all of the following criteria:Amounts paid for recurring activities that you expect to perform;As a result of your use of the property in your trade or business;To keep the property in its ordinarily efficient operating condition; andYou reasonably expect, at the time the property is placed in service, to perform the activities: For building structures and building systems, more than once during the 10-year period beginning when placed in service, orFor property other than buildings, more than once during the class life of the unit of property.Thanks in advance for any guidance you can provide.

However it might still take a very very long time before it reaches the Chetumal area and the Belize border" But I heard that Mexico's president bought land in Mahahual and that the richest man in the world bought plenty of land in Bacalar.

When you live in a condo, you have to expect you're going to hear some noise from neighbors.I plan to go to the HOA President to voice a complaint and am checking to see if I can add some insulation to the wall between the two condos. 

Since you're generously paying the electic for your tenants, why shouldn't they use/waste all they want?

I'm the founder/president of MyHouseDeals.