The IRS looks at it like yes you are owner occupied but partially investor depending on how many units.

Even so, the bottom line on Schedule E will often be zero, because the rental income will often be fully offset by deductible expenses.Step 6: Write off the personal-use percentage of mortgage interest and property taxes as itemized deductions on Schedule A of Form 1040, subject to the new Tax Cuts and Jobs Act of 2017 (TCJA) limits for 2018-2025 (see “TCJA changes affecting vacation-home owners” below).You are allowed to carry over any disallowed allocable indirect expenses to future years when you can deduct them against rental profits (if you ever have any).Controversy regarding how to allocate mortgage interest and property taxes The IRS says you should use only actual days of personal and rental usage to allocate all non-direct vacation-home expenses, including mortgage interest and property taxes.

I remember many moons ago when I was doing my own taxes that the IRS asks if you are getting current market rents.An OPTION Help them out by having the aunt co-sign on another apartment cheaper and you all can give them $300 per month for say 2-3 months so they can get settled in but dont sacrifice your livelihood to help someone else out.

Just noticed that there is a template to follow hoping this helps.Your goals and story:  Looking to start in multifamily by house hacking my first few duplexes and hopping to the next one.Type of property: Duplex 3/2 and  2/2Location of property: TexasPurpose of financing: purchaseType of financing sought: Not sure ARM  conventional 30/15Current or prior ownership of real estate: No ownershipOccupancy: investment/owner occupiedValue of property at present and/or your offer price: $ 240000After repair value: $ Anticipated or actual appraisal issues: noCurrent rents per month: $ 2200Fair market rents per month: $Down payment or equity: 20%Source of down payment funds, if applicable: GiftIncome Source: SalariedGross monthly income: $ 5800Monthly debt obligations appearing on credit report, plus (if applicable) personal rent and alimony/child support/etc: $  1200 current rent and 500 on car(getting rid of this in a month)FICO: good almost excellentCredit issues:  NoneAdditional details: 

With a quality provider, such plans also come bundled with meaningful consulting guidance to help you get the most out of the program while staying inside the IRS guidelines.A similar checkbook program is a Solo 401(k). 

Using personal credit in relation with your IRA would violate the IRS rules - you are prohibited from doing so.

This is what I was told by another CPA that works in my case, so others can benefit from this - We need to first apply for the parent company's EIN number using this link - IRS Site for EIN Filing.

If it’s a slow drip the IR camera won’t tell me anything right? 

The most commonly implemented solar tax credit (Section 25D) for residential, primary residence, is simple enough to understand.However, for us 'flippers', it's much less clear, unless you decide to house-hack and live in the property as a primary residence.The IRS still provides a healthy 30% tax credit for implementation of solar, but it's much more convoluted in Section 48 (commercial credit). 

Anything below market rent and the IRS can say you are not treating it as a rental and take away your deductions.Regarding the commercial use - I would talk with your mother in regards to how you both want to be compensated from the venture.If you are the owner and she is the employee; she is pretty much getting an hourly rate but doesn't benefit from the upside if the business does well.