DMarkM1,
Thank you for your reply and the link. I agree; I do not see loss of rental income as a qualifying condition on the IRS publications. However, I have seen "loss of self-employment income" listed as a qualifying condition on the websites of KPMG and other accounting firms -- but not on an IRS publication. Is it possible that loss of self-employment income will be considered as a qualifying condition, and is rental income considered self-employment income if that is one's only income-generating occupation?
