TP owns a trailer park------expenses?

[Super Mom]

I have a new client that owns a trailer park. Their previous preparer told them they could deduct 1500.00 for grounds/maintenance. I'm thinking the only thing they can deduct are items they have receipts for, however, there is a home office safe harbor, so maybe there is something I don't know about. Anyone have experience with these and know right off? Also, I will be having to research how to deduct home office expenses for an E activity. I am only familiar with that on a C or F. Maybe this should really be on a C? Any input would be greatly appreciated!

[JON]

Trailer Park

It must be a very small park. There should be a depreciation schedule. Park rents pads(lots) which have been improved. There can be utilities (unless utility direct bills), by law in most states they are supposed have storm cellers. If it is only for RVs there may be less espenses than if there are homes built into the pads. Real Estate taxes, upkeep of roads, parks unless this is someones back yard you have lots of expenses.

[JohnH]

Garbage removal service (or dumpster), insurance, utilities, road maintenance, grounds upkeep, property taxes, are a few which come to mind. Repairs to sewer & water lines. Legal fees(if any) for claims against non-paying tenants or eviction proceedings. Utilities can sometimes include security lights as well as electricity to individual spaces if there is an abandonment or someone skips out on a utility bill. Most of the general park expenses need to be allocated among the various spaces, except for those which can be specifically identified for a specific space. There is no safe harbor deduction that I'm aware of - sound like the prior preparer was taking some shortcuts.