REPS STR Opportunity Analyzer

A tax-strategy stress tester for high-income households considering an STR investment property
2026 Tax Year · IRS Rev. Proc. 2025-32 · OBBBA (Jul 4 2025)
Planning estimates only · Verify with your CPA
Fixed Filing MFJ State California Std deduction $32,200 Land excluded 15% Federal bonus dep 100% (OBBBA) CA bonus dep disallowed
Estimates only — not a buy decision. Verify with real insurance quotes, STR lender pre-approval, and a REPS-experienced CPA before acting.
⚠ Not for dual W-2 households. REPS requires one spouse to have no W-2 and qualify via 750+ hrs + 50% personal services test.
1
The verdict
Cash put in
Cash back out
Net profit
2
The cash picture
Every dollar in and out, in the order it happens.
Why this deal exists — the REPS strategy
What this means for your household this year
Cash out — Day 1
What you need in the bank before you close
Down payment
Closing costs (est. 2.5%)
Cost segregation study− $8,000
Cash reserve (14 months runway)
Total cash to have ready
Cash flow — Every Month
Rent coming in vs. costs going out
Rent collected (after vacancy & Airbnb fee)
Mortgage payment (P&I)
Insurance + property tax + utilities + maintenance
Monthly cash flow
Cash in — Tax Refund / Offset
The paper losses reduce your tax bill
Year 1 — big year (bonus depreciation)
How is the Year 1 savings calculated? ▸ show
Years 2–28 — straight-line savings/yr
Total tax savings over hold period
Cash in — Sale Proceeds
What you walk away with when you sell
Sale price (after 5 yrs appreciation)
Minus: agent & closing costs (6%)
Minus: remaining mortgage balance
Minus: depreciation recapture tax What is this and why does it exist? ▸
Minus: capital gains tax on appreciation
Net cash at closing
The full scorecard
Total cash invested
Down payment + closing + cost seg + any monthly gap covered
Total cash returned
Tax savings (all years) + net sale proceeds
Net profit
3
The three risks that could break this deal
Calculated from your actual inputs — not generic warnings.
+
Dig deeper
How does the tax savings work?
The paper loss mechanics, bracket impact, and price scenarios
Year 1 paper loss (federal)
Federal tax savings
California savings (smaller)
CA disallows bonus dep. Only S/L + 20% MACRS in yr 1.
Future recapture at sale
Plannable. Still worth doing — you got the savings upfront.
Which tax brackets your losses hit
Tax still owed Saved by losses
What if you bought at a different price?
Price Paper loss Fed savings CA savings Total savings Net after $8K Future recapture
How is my mortgage payment calculated?
The formula, what goes to interest vs. principal over time
You borrow — that's your purchase price minus your down payment (). The bank charges interest every month on what you still owe. Your payment is fixed for 30 years — but in the early years, almost all of it is interest.
Interest vs. principal over the life of the loan:
Interest (cost of borrowing) Principal (building your equity)
The principal portion isn't lost — it's equity. It shows up when you sell.
Year-by-year cash picture
How the economics change over your hold period
Year Cash flow Tax savings Combined Running total Equity built
Planning estimates only. Tax calculations use IRS Rev. Proc. 2025-32 (2026 MFJ brackets) and CA Revenue & Taxation Code. 100% bonus depreciation per OBBBA (signed Jul 4, 2025). Exit assumes 6% selling costs, 25% federal recapture rate, CA ordinary income rate on recapture, 20% federal LTCG on appreciation. Mortgage is 30-yr fixed amortization. All figures require CPA verification before any financial decision.