Sales Tax Breaks: Construction materials and services may be subject to lower tribal sales taxes—or exempt altogether.4.

I'm going off the understanding that you still need to spend 500+ hours in the business to achieve material participation (please correct me if I'm wrong). 

When I first got started I didn't officially join any coaching programs, but I did buy the materials at mobile home university.

The changes that have occurred in the past year is making sure the comps are truly there, getting the material costs down (or accurate) number with changes all the time on costs. 3.

- Usually a 5 unit with a boiler means that all the units share the boiler heating system.Which specific utilities in which units are paid by tenants vs shared?

I can pay utilities, insurance, and other holding fees but I won't have enough to pay other cost like listed above.

It's a primarily a utility asset, and secondarily a store of value against currency. 

I'd be surprised if the complex doesn't have individually metered units so you may be able to eliminate the utility expenses unless those are for common areas like walk ways, parking lot or laundry.

Additionally, do you all generally use a smaller income criteria if the rent is inclusive of utilities? 

Most hard money lenders require 10-20% down payment of the purchase price or total project cost.Holding Costs During Rehab: Yes, you'll need to cover carrying costs, including hard money interest, utilities, taxes, and insurance.