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@Carl thanks for your suggestion, so does a hand written note on paper works for the purpose? and does i had to satisfy both 1&2 to be considered legal by IRS for rental related expense deduction?

 

yes, but since i cannot afford services from formal company (they are too expensive), only freelance price i can afford to provide cleaning and free food to tenant in exchange for rental :( if i cannot deduct, means i am loosing money twice by service payment and no tax deduction.