STR Asset Intelligence Platform

STRVue consolidates property financials, automates tax-ready reporting, and quantifies the full value of your short-term rental investments. Engineered for owners who take their numbers seriously.

Owner Personas

Five paths to tax intelligence

Different owners face different tax circumstances. STRVue's computation engine recognizes all five IRS classifications and tailors metrics, reporting, and strategic intelligence to each owner's situation.

P1

W-2 Earner, Material Participation

Non-passive activity with direct loss deduction

IRS Classification

Non-passive activity (avg stay ≤7 days + material participation per §469)

Loss Treatment

Losses deduct directly against W-2 income and ordinary income; no passive activity limits

Core Intelligence

Depreciation shield value against W-2 income. Hours documentation. Cost segregation ROI analysis.

Key Metric

W-2 Tax Offset: Net STR Loss × Combined Tax Rate = direct tax savings against 1040 income

P2

W-2 Earner, Non-Material Participation

Passive activity with §469(i) special allowance

IRS Classification

Passive activity; eligible for $25K special allowance under §469(i) if AGI < $100K

Loss Treatment

Up to $25K deductible if AGI < $100K; phases out $100K–$150K; excess carries forward indefinitely

Core Intelligence

AGI management and tax planning. Passive loss carryforward tracking across portfolio. Disposition planning to realize suspended losses.

Key Metric

Allowable Passive Loss vs. Carryforward Balance: How much can deduct now vs. deferred to future years

P3

Real Estate Professional (REPS)

Non-passive with REPS election

IRS Classification

Non-passive (REPS election under §469(c)(7) + material participation in rental activities)

Loss Treatment

All real estate losses classified as non-passive; unlimited deduction against any income type

Core Intelligence

Total portfolio deduction maximization. Grouping election tracking for strategic depreciation shifting. Cost segregation applied to every acquisition.

Key Metric

Total Portfolio Depreciation Shield: Aggregate non-passive deduction available against all income types

P4

Full-Time STR Operator

Trade or business (Schedule C)

IRS Classification

Trade or business activity (Schedule C)

Loss Treatment

Business losses apply per normal rules; subject to self-employment tax (15.3% rate)

Core Intelligence

Self-employment tax impact on net earnings. QBI deduction (§199A) optimization. Quarterly estimated tax accuracy and safe harbor compliance.

Key Metric

Net SE Tax Liability + QBI Savings: Combined 15.3% SE tax and 20% QBI reduction on eligible business income

P5

Passive Investor / Co-Owner

K-1 recipient with passive loss treatment

IRS Classification

Passive activity; K-1 recipient or limited partner

Loss Treatment

Losses strictly passive; suspended until property disposition or offset by passive income

Core Intelligence

Cumulative suspended loss tracking across all positions. Disposition timing to realize deferred losses. Passive income stacking strategy.

Key Metric

Cumulative Suspended Losses & Breakeven Disposition Value: Total deferred deductions and what proceeds are needed to realize them

Tax Intelligence Engine

112 computed metrics across 8 financial sections

STRVue monitors, tracks, reports, and quantifies the full economic impact of your STR portfolio. The computation engine is designed for compliance and strategy—not audit defense—with CPA-ready export at every step.

Depreciation Computation

Four MACRS depreciation schedules (5-year, 7-year, 15-year, 27.5-year) with integrated cost segregation analysis. Bonus depreciation at 100% for property acquired after 1/19/2025 (restored by OBBBA). Automatic Schedule Form tracking and carryforward balances.

W-2 Offset Analysis

Quantifies how much W-2 and ordinary income was sheltered via STR depreciation, losses, and deductions. Tracks separately for each owner persona to ensure accurate tax planning without overstating deduction value.

Schedule E Compliance

Real estate rental income and loss statements prepared and exported in IRS Schedule E format. Supports multiple properties, consolidated reporting, and year-over-year carryforward tracking. One-click Excel workbook for your CPA.

Passive Activity Tracking

Monitors passive loss limits, allowable deductions under §469(i), and carryforward balances for each year. Alerts on phase-out thresholds and disposition opportunities to harvest suspended losses.

Self-Employment Tax

Computes 15.3% SE tax on net business earnings for Schedule C operators. Tracks quarterly estimated payment safe harbor and FICA limits. Integrates with QBI deduction planning.

QBI Deduction Optimization

§199A qualified business income deduction computation (20% pass-through), with W-2 wage and asset-base limitations. Identifies optimization opportunities within W-2W limitation framework.

Portfolio Health Scoring

Composite metric combining NOI, cash-on-cash return, DSCR, expense ratio, and occupancy across all properties. Benchmarks individual property performance and portfolio concentration risk.

Financial Metrics Library

Net Operating Income, Debt Service Coverage Ratio (DSCR), Cash-on-Cash Return, RevPAR, effective expense ratios, break-even occupancy, loan-to-value, and 100+ additional KPIs computed server-side in real time.

Computation Engine

Structured data entry, automated intelligence

The STRVue engine consolidates property data across eight interconnected sections. Every metric is auditable, versioned, and CPA-ready. No more spreadsheets. No more guesswork.

Identity

Property address, owner persona classification, entity type (sole proprietor, partnership, S-corp, C-corp), and tax ID. Establishes legal classification for all downstream computations.

Financial Position

Acquisition price, cost basis allocation, accumulated depreciation, fair market value, and equity position. Foundation for all valuation and tax impact analysis.

Loan & Debt

Loan balance, interest rate, remaining term, monthly P&I payment, and amortization schedule. Drives DSCR computation and debt coverage risk analysis.

Revenue

Gross rental income by period, occupancy rate, nightly rate, and RevPAR. Integrated with expense ratios to compute net operating income.

Expenses

16 expense categories: mortgage, property tax, insurance, utilities, maintenance, HOA, cleaning, supplies, utilities, platform fees, management, capital improvements, repairs, and other. Automatically categorized for Schedule E reporting.

Performance

NOI, DSCR, Cash-on-Cash Return, expense ratio, occupancy metrics, RevPAR, and unit economics. Updated in real time as data is entered.

Tax & Depreciation

MACRS depreciation schedules, cost segregation breakdown, bonus depreciation, passive loss tracking, and owner-persona-specific tax impact. Fully audit-ready with Form 4562 integration.

CPA & Schedule E

Automated export to IRS Schedule E format, cost segregation schedules, and depreciation recapture tracking. One-click workbook delivery to your accountant.

Ready to take your STR portfolio serious?

STRVue is a private platform for JCM Development and its clients. Access your portfolio or request a demo.