The STR loophole utilizing the 100-hour test that Julio mentioned is the exact strategy I’m leveraging for my own cost seg study this year. 

I am interested in doing a cost segregation study on one of my properties.

Make sure the study methodology is defensible.

At what scale does it make sense to start exploring a cost segregation study? 

When I executed this, I hired an engineered study for this.

I’m licensed in over 25 states and have spent the last few months studying multifamily and creative finance strategies with the goal of building a portfolio that generates long-term cash flow and stability.I’m extremely motivated to start closing deals now — ideally multifamily or self-storage, though I’m also open to triple net opportunities down the line.

Something that’s been trending this week in the tax strategy world:Short-term rental owners assuming they qualify for the STR exception… without solid documentation.A lot of investors know the headline rule:Average stay 7 days or less + material participation = potential non-passive treatment.But here’s what’s getting attention lately Material participation isn’t a vibe.

Quote from @Heather Hall: Hello, I have searched the forum but have been unable to find a sample "time log" for material participation purposes. 

When I evaluate providers, I usually look for groups that have done a lot of multifamily or apartment studies and have been around for a while.

You can still benefit from a cost segregation study in two big ways:Standard Accelerated Depreciation: We can still carve out the 5, 7, and 15-year assets from your 2013 basis and depreciate them on shorter schedules using standard MACRS.