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STR Tax & Depreciation Guides
Educational articles on cost segregation, bonus depreciation, material participation rules, and how short-term rental ownership can affect a high-income household's tax picture. Not tax advice — consult a CPA.
What Is a Cost Segregation Study? STR Tax Savings Explained
A cost segregation study reclassifies building components into shorter depreciation lives, accelerating deductions for STR investors. Learn how it works, what it costs, and how to model its impact.
100% Bonus Depreciation Is Back: OBBBA Track vs. Legacy TCJA
The One Big Beautiful Bill Act restores 100% bonus depreciation for property acquired after January 19, 2025. Here's how the OBBBA track compares to the Legacy TCJA phase-down — and what it means for STR investors.
STR Material Participation: The 7-Day Rule and PAL Exceptions
Before you can deduct STR losses against ordinary income, you must meet Passive Activity Loss rules. The STR exception and Real Estate Professional status are the two primary paths — here's what each requires.
How Bonus Depreciation Can Reduce a High-Income Household's Tax Bill
For W-2 earners in the 32–37% federal bracket, a single year of bonus depreciation from an STR can generate a six-figure deduction. This illustrative walkthrough shows how the math works — and what assumptions matter most.
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