1. Yes. You can use the safe harbor rules in any year where they apply to you.
2. Yes. If you qualify this year but not next year you could use the safe harbor rules this year and not next year.
3. No. The safe harbor rules cover the activity, not the individual properties. Since the activity (rental services) meets the qualifications then all of the activity is included.
Just as a reminder, in order to meet the safe harbor qualifications you must-
- have 250 hours of rental services between you and people you hired
- keep the rental books separate of all other activities
- not use the property as your personal residence or have a triple net lease
- not lease the property to a business over which you exercise control
@syoung123
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