If you care about these people, have them talk to a tax professional before they file taxes and straighten this out. 

He told me never to file a claim on an old roof just to get a new one, and the claim will follow me and hurt me for years?

I've learning there's a different kinds of good CPAs: Those who simply do/file things right.

You know 100% what the rent is and what deposit is on file with the owner.

transfer or foreign filing?

After which I can file for non payment of rent based eviction.

Bought a house on land contract seller finance last November, I’m in the process of cash out refinancing and title company sends me and seller two huge judgments amounts that we’re filed against seller two weeks after we closed on the property saying those need to be paid off.

I am almost at the point where I am ready to disable the bank connections and just import to QIF files I download from the banks at the begging of each month for the month prior and then accurately categorize by type.  

@Callie Edward Muckelroy, if you and your wife file a joint tax return you're already both the taxpayer for the old property. 

Most people know it's important to avoid an eviction filing.