Quote from @Remi Sahai: I bought my home intending to create an ADU and rent it to meet my financial needs.

Now my bookkeeper has rules in place through Quickbooks that makes it fairly simple for her to handle my growing portfolio.

This will create a conflict of interest and will be considered a prohibited transaction.

The thing I see in Tampa is that there are so many HOAs that are building anti-rental/padsplit rules into their bylaws.

There is no limit on the number of properties eligible for bonus depreciation in the same year as long as each property meets the qualifying criteria.How It Works with OBBBA (under the 2025 IRS rules as amended by the OBBBA), and 2025 Bonus Depreciation RulesPermanent 100% Bonus Depreciation After January 19, 2025:The OBBBA permanently reinstates and locks in 100% first-year bonus depreciation for qualified property acquired and placed in service after January 19, 2025.

Hey Anthony – love the strategic thinking here, and thank you both for your service.From my understanding for STR, the 500 hour participation rule applies (vs. 750 for full with LTRs).

The good news is, you may have a few potential paths forward.Since your ADU is part of your primary residence and you're living on the property, there’s a reasonable argument to be made that this shouldn't fall under the same rules as renting out an entire unit or absentee landlord situations — especially if the CC&Rs don’t clearly address ADUs.

Under IRS rules, passive losses can only offset passive income, not W-2 or other active income—unless you qualify for one of the exceptions.Here’s how it breaks down:1.

In some cases, you might even qualify for bonus depreciation.However, the new 100% bonus depreciation rules from the One Big Beautiful Bill only apply to properties acquired after January 19, 2025.

.$25k number comes from a completely different tax rule and has nothing to do with STRs.