Investors & landlords

Hi Carl,
Thanks for yours and tagteam's replies.

I am trying to reconcile your reply about "yard service does not count". 

In the rp-19-38.pdf link, it states "… (v) daily operation, maintenance, and repair of the property,...", which would seem to mean yard service is counted.  (My rental value would be reduced if a yard is not properly maintained.)
So does the IRS prohibit the inclusion of yard service in some other statement?