An activity is a personal service activity if it involves the performance of personal services in the fields of health (including veterinary services), law, engineering, architecture, accounting, actuarial science, performing arts, consulting, or any other trade or business in which capital is not a material income-producing factor.ATG Notes: None.Examination Techniques: None.Tax Court: As far as we can tell, this test has not been used in tax court involving real estate professionals and rental properties.Some real estate investors and tax strategists have argued that operating rental properties is a personal service.

Get the work done.As a side note, in case you're getting loan or when selling conventional lenders will only give value on permitted space and the property can not have health and safety issues.

.- Rat infested, A literal health hazard.

Key items of work - replace exterior door, add baseboard in room, change sheetrock in closet.The regular GC I work with is having some health issues. 

Almost none of the tenants were paying and all housing authority’s were withholding payments until health and safety items were addressed.

In good health,Connie 

Get VERY VERY familiar with the zoning laws and any other laws that pertain to that property (for some reason the environmental health department is all up in my business - it's not straightforward whose opinion matters and it takes time to work out).

Right now I have a CPA in NV but he can’t file CA tax for me and is in poor health due to covid.

Another part of it has to do with parking, health and safety.

Plumbers are expensive as they are regulated by the health department.