The IRS has specific rules and requirements for what expenses can be deducted, and it's up to you to ensure that the expenses you are claiming are eligible.It's always a good idea to consult with a tax professional or refer to IRS guidelines to determine what expenses you can claim on your tax return.

@Christopher McConnell No experience with it but here in Indiana the law supports that whoever pays the taxes and insurance have the most substantial claim to the property.

A more recent situation was a tenant of five years, only 38 years old, but he had a minor brain injury and literally called me and the police about a dozen times over a three-week period, claiming the woman upstairs was locked in a closet and her boyfriend was threatening to kill her.

I also found small claims court to be effective.  

So i was thinking I could claim her as a domestic partner.

I am guessing they are holding a Deposit, and can just withhold the amount from it, refund you the remaining amount and you would have to go to small claims court to fight it.

If the Tenant claims you threw out their expensive leather couches, you can claim you showed up and it was empty just like it was supposed to be.

Your standard homeowners policy does not cover this space and they will deny the claim if you have one. 

Lastly, they decline claims all of the time for "improper maintenance."

They are supposed to return tenants Security Deposit within 14 days if no claims for damage are submitted by the landlord.