Cost Segregation Clarification

[Brandon Salimi]

Hi BiggerPockets Community - I currently co-own the real estate and operate a short-term rental with my business partner. We have each spent over 100+ hours on this property this year along through management/cleaning/restocking/repairs given the nature of the business.

I read somewhere that the tax code says you are able to run a cost segregation if you spend 100+ hours on a STR, but only the person who spends the most hours working with/on the property is able to take the deduction? Is this true and does this apply if both parties cross over the 100 hour threshold?

In this same question thread, I currently own and occupy a duplex property and have a tenant as a long-term renter. Given my "active" involvement in my STR am I able to also run a cost segregation on my currently occupied duplex, or would these be separate even though I crossed over the 100+ hour STR threshold?

I've been getting conflicting advice so I'd greatly appreciate some clarity on what is legal and what makes sense. Many thanks in advance!