(3) Water - Typically paid by the landlord, but pay attention to any leaks or inefficient fixtures (i.e. old shower heads, toilets, etc.) (4) Insurance - The world of insurance is vast.

As long as you aren't swinging hammers, wielding paint brushes or toilet brushes it seems to be OK.In your understanding of the IRS rules, would you agree with that assessment?

Additionally, it's not unreasonable to ask longer stay guests to take out the trash and understand that they will need to purchase their own toilet paper, paper towels, etc.

Understand that if a property fails the yearly inspection you will be the one addressing these "repairs"....which can be as minor as drip pans in a stove being dirty and the caulk around a tub having mildew from no routine cleaning (ask me how I know this).  

Ceilings are good.Needed items: insulation, drywall, kitchen and bathroom cabinets and counters, toilets, sink, shower stall, finish electrical, fixtures, appliances, flooring, interior paint. 

Do you mean if she backs up a toilet?

This is for those things that do and will wear out with time, such as carpets, c-tops, toilets, furnace, water heater, windows, doors etc etc etc.

Probably the smallest but most frustrating part was a skid mark on the toilet seat, that just told me they didn't give a s**t about how they left the place. 

I would consider them for things like toilet replacement or a new wax ring just consider liability.

This is the simplest method, but it also means your tenants are more likely to abuse the utilities by leaving windows open with the heat or A/C running, leaving lights on, ignoring the toilet that constantly flushes on its own, etc.3.