You could research and try to take advantage of he STR tax “loophole” but you’re simply accelerating your depreciation deduction not actually reducing your taxes. 

In the realm of real estate investments, the short-term rental loophole offers a unique opportunity, subject, however, to certain rules and regulations.

One of those loopholes that lets you kind of hack your way into a REI portfolio if you play your cards correct.

The STR Loophole is very complex, but can save you thousands.- Did you materially participate?

In the realm of real estate investments, the short-term rental loophole offers a unique opportunity, subject, however, to certain rules and regulations.

If you have a w2, the best strategy to look deeper into is the short-term rental loophole. 

Is there anything different in terms of STR tax loophole if I do STR by the rooms?

In the year of the cost seg, you need to qualify for STR loophole (materially participating in your rental activities by spending 500 hours, or 100 hours and more then anyone else, or doing all the work yourself.)

Yes, I am planning to follow the rules for the STR loophole to go against my W-2 income.Has anyone performed a cost seg in this area?

Indeed there are other ways like the short term rental loophole.