I am a short term rental owner who averaged under 7 nights per booking, but did not start operating until September. Am I allowed to prorate my material participation?

[acejackqueenking10]

Can I prorate the 100 hours a year required for better tax deduction benefits, because I did not start at the beginning of the year?

[M-MTax]

Take a look at the 7 tests in Section 1.469-5T 

You could very well qualify under (a)(2) if your participation was substantially all of the participation of all individuals.