Hi,

I need to attach a statement (s)  to the return to claim Safe harbor.

There are 8 rental properties (all residential, only 6 of them satifies 250 hours), do I attach one statement for each of these 6 Satifized 250 hours? 

Or do I attach one statement for  8 rentals aggregated as one group?

Do I need to have client sign the statement then submit to IRS?

Any one has done that?

Appreciate in advance