This is from Housing Wire "Now, the Treasury has clarified that a business qualifies if 50% of its employee’s hours or wages are from inside the zone, or if the property and managers needed to produce 50% of the revenue are from inside the zone."

Plus, utility costs were lower for the tenants than on older property. 

@Eric SuessI said you can "potentially" utilize losses from rentals to offset other income.One barrier from doing so is if your income is above a certain threshold.

But I ended up living there and utilizing the equity rather than selling it.Now I focus on buy and hold rentals, while aiming for high appreciation/equity growth.

Listing has renters paying all utilities, owner pays maintenance 2,000 taxes 2232 and insurance 2232.

I'd call the utility companies and try to verify if he's paying. 

I'm looking for land to personally utilize and keep.

Moving to Quickbooks Online and producing a balance sheet and P&L helped a lot, it then looks like any other business.My new guy looked at the cash flow as not contributing to retirement income until the mortgages are paid off (my net with mortgages is trivial).

What info do you use for Utilities and Misc?

Any big industries in your market that utilize contractors?