I also own 4 rental properties that I have held for over 5 years and I'm declaring on my schedule EMy question is would the IRS consider me a Real Estate Dealer? 

This year i got a dreaded letter from the irs asking to provide more information on my rental property.

Hopfully retired long term tenants.Nothing beats walking through and looking for signs of high "drama"I lived in one unitl married and my future wife's prenuptual request to me was "no house on wheels"  

If you immediately move in you'll have a tough time convincing the IRS that your intent was to use for investment. 

I have 2 friends who have done such but one is a realtor/wholesaler who has long been in the game and the other has a wife who works for the IRS..........so both have experience and wisdom backing up their decisions. 

These are questions for your CPA, the forums aren’t the place for the personalized advice you need to protect yourself from the IRS or from liability.  

There's a chance that that the IRS if it ever looked would not like the entity change right before a sale. 

My tax advisor is saying that because I rent my two properties below fair market value that the IRS doesn’t count my rental income because I’m not making profit or something to that nature.

Moreover you can not have a credit card associated with the Solo 401k account because getting one would require a personal guarantee and that is prohibited by the IRS rules.

In the 1981 Gorod case, the Tax Court said "...Respondent [MP: the IRS] also contends that section 280A precludes the deduction of the rental expenses and depreciation, apparently on the theory that petitioner's occupancy of the upper unit constitutes "personal use of the lower unit.