The landlord would have to pay unless the tenant was responsible somehow, which isn't the case here. 

ALWAYS discuss w your tax advisor.  

So the funds need to come out of the LLC one way or another.Not a tax advisor by any means.

A 1031 Exchange only defers the capital gains tax.

The rate difference between FHA and Conventional is actually over 1% right now for Multi family propertiesCurrently the rate offered is 6.75% and 193/m in PMI (private mortgage insurance)That makes the payment with taxes and insurance roughly:$3453/monthTaxes were $3820, and insurance is $1800/yrCurrently this building can rent each 2 bed unit for up to $1800/m with tenants paying all utilities.All in cost to close is: $71,414.64If you rent both units for $1800/m you can expect gross cash flow of $147/mThis is the reality of buying a turn key duplex in the area using todays rates and prices.I want to stress, that this is actually considered a great property and deal in todays market for the areaYes, prices are high, and so area rates...My goal is to show what is actually going on.

Then, in year 11, you will begin paying down the principle amount of the loan over 20 years. 

Make sure your accountant knows you lived in it for 2 years of the last 5 to avoid that cap gains tax.

What will you do for tax mitigation?   

Taxes and insurance...not so much, but rates are not bad historically.

I self manage a portfolio of 6 units and am wondering about the correct way to account for general expenses that span multiple properties as tax deductions.