The process is Federal and the "same" across the whole United States. 

I received a preliminary estimates for $3625 to $4000 (just for preparing the return, federal and 2 states).

The most glaring example: "taxable income" is very different from actual profit as measured by cash received.2.

@Nicholas Olson So, let's understand your question, you're asking if you can STATE on a federal loan that you will be living in one of the units, but you then plan to rent out all the units and NOT live there at all?

I am a retired federal employee, I receive a pension annuity and a specialty social security annuity, due to my profession, as I am not old enough to collect social security yet. 

The IRS wants you to pay taxes on the depreciation you previously claimed as deductions since it reduced your taxable income.

But you'll need to rely heavily on your accountant's guidance so that you do not take out too much taxable gain.  

There's absolutely not any federal level housing law on this.  

In Michigan, the utilmate fail-safe is we can garnish State Tax Refunds until paid (can't garnish federal returns).

paper, The Milwaukee Urinal, who even posted video of the guy being picked up without incident at his home by the Waukesha Cty sheriffs after he was charged federally.