You might not be aware that the "Nanny Tax" is not just limited to nannies.
The IRS is stepping up its audits on those with workers in their private homes and its not just because of "nannies".
Here are some of the rules:
the tax does not apply...
Owning a building has many headaches--such as new roofs, HVAC Units, lighting systems, etc., as they all eventually new replacement.
Prior law added to these unwanted events, as you were stuck capitalizing and depreciating the new roof-and continued to to depreciate the old one as well.