If a person owns a 4 to 10 unit apartment complex and generates income from rent. But does not have a job, no taxable income, no tax liability or deductions to itemize, or pay taxes (no w-2) is there anything other than yearly property taxes (6%) that they would have to pay? Do they have to file taxes (they don’t work here but is the owner)? Can this property be put into a llc? Or is a llc only for people who file income taxes?