You file just in Calfornia as a resident, take the property taxes as a deduction in the year paid and show the NV property taxes as a subtraction on your CA return because they are both deductible for federal purposes and just CA taxes are deductible for CA tax returns.
If you gift the money - the caregiver gets a reduced social security benefit when retired, and no unemployment benefits, and may sue you if hurt on the job because you will not have workers
compensation insurance. Also no disability benefits either and no work history. There may also be wage and hour law violations. My solution is to hire a professional to get you started and then make compliance part of the caregiver's job.
File 2013 by 4-15-2014 to avoid any interest and penalties. Make sure you have the dough to pay 2013 taxes both state and federal. Then have 2009-2012 prepared. File them separately about 2 weeks apart.
Without more information or doing the returns I cannot say anymore. Yes you can reduce interest and penalties and taxes by filing if the liability is less than estimated. Work out a payment plan after you know the total debt. You need a financial plan to deal with the debt.
You can start a new llc but it does not completely insulate the new llc from liability because there is something called successor liability for the new llc. I would consult with a tax professional to get it right. Make sure this one is properly set up.
If you have a legitimate business then the expense and losses can be deducted. But you may also have have cancellation of debt income or a capital gain of loss. To determine if it was a rental I would have to know how long the renter did not pay rent. If it was from 2009 - 2012 without no rent I would wonder why. See aTX professional on this one please.
Your options are:
1. Call the bank to negotiate a plan,
2.. Sell the house;
3. A chapter 13 would work.
4. Borrow a little from your relatives.
5. Call the hospital about the charges,
6. Sign up for medical insurance with the Affordable Care Act.
If you have a refund coming don't let the refund go to waste. File a tax return to claim the refund. Every little bit helps. Change the number of withholding exemptions so you don't have a refund in the future.