Do you guys still apply that rule?

If you're planning to use an FHA loan or another owner-occupant loan, there are typically rules about tenant occupancy.

As a general rule, each entity that files a separate tax return (partnership, s-corp, c-corp, etc) will need its own QBO subscription.

Quote from @Mike Hern: Quote from @Michael Plaks:While it isn't directly related, does the Cohan Rule apply to real estate professionals without a W2, who lost their mileage book during the year?

There’s a silver lining, though—if the cost of the improvement is under $2,500, you might be able to expense it under the IRS’s safe harbor rule.

There are rules and exceptions to the rules -- it's actually pretty interesting if you take the time to research it.

Oh, forgot to mention, this was prior to self rent rules. 

Eric,They are using rules that take those into account.

It is a statewide rule that you cannot use an ADU for STR.

As a general rule of thumb most municipalities expect for the applicant to demonstrate hardship.