I would consider you an investor. you do not report inventory on your return you only report the sale of the one house you sold and its related costs on form 8949 not schedule C. the costs for the other two houses can not be deducted until sold or otherwise disposed of. in addition, you can not include the costs of real estate taxes, any financing costs, and other carrying charges (insurance, HOA fees and other maintenance expenses ) for the years 2019-2021 becuse you failed to make the elction under IRC 266 to capitalize them. also if you are filing 2022 late the elction can not be made for 2022 either.
others may offer a different viewpoint.
