Within SDIRAs, this may include trust deeds, mortgage notes, or private promissory notes.How it is commonly held in an SDIRA: The IRA is the lender of record Loan documents name the IRA (not the individual) Payments flow directly back into the IRA Custodian records payments and annual valuationsWhy SDIRA investors look at this asset type: Predictable payment schedules Defined interest rates and maturity dates Tangible collateral in certain structuresKey compliance considerations: Disqualified persons: The borrower cannot be the IRA owner or related parties Self-dealing risk: No personal guarantees, servicing, or side benefits Expense handling: All costs must be paid from IRA funds Documentation: Notes, deeds, and servicing records must align with IRA ownershipCommon misconceptions: “It’s passive, so compliance is simple” “Short-term loans don’t require strict documentation” “If it’s secured, it’s automatically compliant”Primary IRS references: Internal Revenue Code §4975 (prohibited transactions) IRS SDIRA guidance on disqualified persons and lending arrangements4) Compliance CornerFocus: Prohibited Transactions (Why They Still Matter in 2026)Plain-English rule:An SDIRA cannot engage in transactions that benefit the account holder or related parties outside the IRA.

But every time a builder reduces prices it automatically lowers the value of the previously sold homes.This is just something to keep in mind or food for thought! 

Having a streamliend processed for automatically replying and pushing them somewhere to gather their info has made this strategy possible for us at scale.

Building and occupying a cabin may help for the portion you keep, but it won’t automatically shield gains on the land you sell.

Stessa: income & expense tracking, automatic categorization, portfolio‑level financial dashboards, tax‑ready reporting. 5.

Requiring a lending license does not automatically mean that certain states also require an NMLS registration for business purpose loans.

Also, these changes may qualify for "automatic approval" per IRS Rev Proc 2011-14.

“No job / no credit” isn’t automatic denial, but it’s not neutral eitherFor additional occupants, the key questions are:Will she be lease-bound or just listed as an occupant?

Save all property management statements, invoices, and receipts, they’ll make your life much easier come tax time.Some common beginner mistakes I see are underestimating expenses, mixing personal and rental costs, not tracking mileage, and assuming rental losses will automatically reduce W-2 income.

Using the STR loophole does not automatically mean an audit but it may Increase audit risk if you're taking large losses against active income.