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Tax Strategy · 7 articles

Tax Strategy

Keep more of what you earn, on defensible ground.

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Tax Strategy

The Complete Guide to Airbnb Tax Deductions: What STR Operators Can Actually Write Off

A practical guide to what short-term rental operators can actually write off — platform fees, depreciation, mileage, the home-office rules, and how your tax classification determines what those deductions are worth.

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Tax Strategy

Cost Segregation Look-Back Studies: Form 3115 Mechanics for Accelerated Depreciation

If you purchased your STR without doing a cost segregation study, a Form 3115 look-back lets you claim all missed depreciation in the current year as a single catch-up deduction — without filing amended returns.

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Tax Strategy

The 14-Day Personal Use Boundary: Navigating IRC Section 280A for Vacation Rentals

Exceeding 14 days of personal use converts your STR to a personal residence for tax purposes — eliminating your ability to deduct rental losses against W-2 income. Here’s how the rule works and how to stay under the threshold.

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Tax Strategy

The Material Participation Time Log Guide: Satisfying IRS Section 469 Tests 1 & 3

Material participation is the second gate in the STR loophole. A documented time log — maintained contemporaneously, not reconstructed at year-end — is what separates a defensible position from an audit loss.

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Tax Strategy

How the One Big Beautiful Bill Act (OBBBA) Impacts First-Year STR Depreciation

The OBBBA permanently restored 100% bonus depreciation for qualified property acquired after January 19, 2025. Here’s what changed, what qualifies, and what the full math looks like for a $500,000 STR acquisition.

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Tax Strategy

Is Short-Term Rental Income Subject to Self-Employment Tax? Section 1402 Explained

Most STR operators are filing Schedule C when they should be on Schedule E — and paying self-employment tax they don’t owe. The average rental period test and the SE tax question are governed by two completely different code sections.

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Tax Strategy

The Average Rental Period Test: What It Is, Why It Matters, and How to Get It Right

The 7-day rule determines whether your STR income is passive or non-passive — and that single classification changes your entire tax picture. Here’s how to get it right.

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