Contact the IRA companies to instruct you on how to do it properly.

I can PM you detailed instructions on how I do mine if you want to try it. 

Connecting with investor-friendly agents helps too so they can do things such as helping you identify hidden value.

Another approach I really like is you can give your tenant your AC # & routing number and the tenants can instruct their bank to send monthly ACH payments to your account, so that way you don't deal with any intermediary [I understand this might a few landlords uncomfortable]. 

If so, send your tenant written instructions explaining how to comply with the process (hopefully you require written maintenance requests) and explain that you will only respond to written requests; if your lease does not require maintenance requests to be made in writing, find out what your state law requires-- here in Ohio a tenant must make the complaint for non-emergency issues in writing and the landlord has thirty days to cure before the tenant has any other legal options.

More detailed instructions are as follows:Instructions for iPhone 1.

(Page 6 of the instructions for Form 3468 discusses "energy property"). 

.)- Rent and Value Appreciation- Other hidden costs in each area- Legal hoops- TaxesAnyone have any advice on why I might go one way or the other? 

If they have an emergency maintenance issue that can't wait until the following day, they call and follow the instructions in the voicemail.

@Hoa Nguyen -Like any other asset (real estate, stocks, cash, auto, etc), beneficiary interest of seller financed note or contract would pass down as per the instructions of the estate or probate.