The Short Term Show Tax Savings Won’t Save a Bad Deal with Brian Boyd
Apr 22, 2026
Brian Boyd, a tax attorney and real estate investor focused on cost segregation and depreciation, breaks down short-term rental tax strategies. He covers the 100-hour rule, why self-managing and contemporaneous time tracking matter, cost segregation basics and bonus depreciation, common furnishing mistakes, and practical compliance tips for defensible records.
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Cost Seg Plus Bonus Depreciation Frontloads Deductions
- Insight: Combine cost segregation with bonus depreciation to front-load depreciation and create large first-year tax deductions.
- Boyd notes bonus depreciation (168k) plus cost seg can yield ~30–35% of depreciable basis as a year-one deduction.
Be Tax Negative While Staying Cash Positive
- Insight: Tax losses plus cash-positive rentals let investors be 'tax negative and cash positive' simultaneously to snowball growth.
- Boyd emphasizes using tax savings to buy more properties and defer gains via 1031/721 strategies.
Use A Professional Cost Seg Study For Defense
- Do perform a professional cost segregation study (engineers, photos, detailed report) rather than relying on a casual accountant memo.
- Boyd warns proper studies (10–20 pages) provide defensible support for large bonus depreciation claims.
