Can I use cost segregation studies I've done on my apartment buildings to not pay any self-employment taxes on my real estate commissions?

Quote from @John Zhang: If I buy a house and use as long term rental, take bonus depreciation.

This tax benefit is bonus depreciation.

We have a reasonably high income from our W-2’s and rents with annual income in the $250k+/year depending on bonuses & OT worked and is usually closer to $300k.

.🔥 #1: Real Estate is About to Explode AgainTrump is a real estate guy—he’s going to bring back policies that favor investors.I’m calling it now: 100% Bonus Depreciation is coming back—and it’ll be retroactive.That means massive tax write-offs for real estate investors, making syndications, funds, and commercial properties even more attractive.Trump will push for more Opportunity Zones, making it easier to defer and reduce capital gains taxes by investing in real estate.Lower regulation = Easier development, faster approvals, and more investor-friendly lending.💰 What am I doing?

Bringing in a partner, second mortgages, line of credit are sources of additional funding to close. 

I agree with Greg- this is a lesson for you, the slow timeline is the price you pay for that education.

Consider bonus depreciation, which isn’t limited by business income.

This was the process for me:   Secure sufficient business lines of credit through Fund & Grow. 

My suggestion would be to cap your utilities at a certain amount and have Tenants pay anything over that amount.That will help you manage your expenses, and also allow Tenants to gage their usage each month, and make adjustments if they don't want to go over the allotted amount.As far as collection, provide the bill showing any overages and just have them pay for it along with their rent.