Two months of vacancy every couple of years translates to a lot of rental loss. 

I rented out the property in mid-Oct 2023- Now I am filing my personal and the S-corp return (had a to file an extension given this situation) with passthrough of passive loss into my personal tax return and my CPA is saying I negated the 1031 requirements by converting it into S-corp, which he recommended being in the loop and advising on every action above.

Either get a strong team in Baltimore to give you better options or a CPAs advice to structure your way out of this as a win.Don't consider this specific experience a loss, but disconnect from this investment as a loss. 

The more you spend, the less you have available to you to recover the money you spent.Sell it. 

2) Can you use OTHER capital losses (from other projects unrelated to the property being sold) to offset the depreciation recapture on the sold property?

The judge said “I’m very sorry for your loss ma’am, but the law doesn’t give me the right to transfer your problems to your landlord. “ she was out.

I've been using freetaxusa and turbotax and neither software has the option on t he Schedule to file it in a way that enacts the STR Loophole and allows the loss to be offset against my W2 income. 

I realize they are selling properties and not guaranteeing income but I was more or less sold the promise of leased properties.Yes, we all know they sell at a profit and I have no way of knowing their profit and loss figures.

That is a major source of casualty losses.

Effective Gross Income is the total potential rental income minus vacancy and credit loss.