@Chris MasonDistributions generally do not affect taxable income.Based on your OP, Both Johnny and Sally's box 1 on their K-1s will be $100k (roughly that amount for simplicity  -- I won't drag in beginning of the year balances and book to tax adjustments). 

I went over there and graded the yard smooth, cut off the excess pipe, and put in a meter box to cover where the new cleanout was. 

Also say they must get a PO box for their mail as receiving mail is another thing that can cause residency, or their mail must be sent in care of the regular renters and have then sign that.

They do have scratch and dent, but I stick to new in box models that are 1-3 years old.

We just disconnect the wiring and put a blank cover on the box.

You can, but I would think at that point he'd be boxed up and ready to go.

It was open box, but brand new.

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I paid about $2/ sq ft install for basic one level install so about $4/sq foot all in where carpet can be had installed for a bit less per sq foot for the basic types using the bulk in stock stuff at the big box places.https://www.lowes.com/pd/Shaw-...

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