STR- Using Cost Seg in Partnership

[Kathryn Chapman]

My husband and I own a STR with my parents purchased and running this year. We completed a Cost Seg and will have major deductions for 2022. My dad and husband completed the rehab and I manage the bookings- together meeting the 500 hour rule. Does the partnership just need to meet the "material participation" rule for us to take the losses against W2? Are there any rules on how we split the cost benefits or do they just need to add up to the total benefit?