Free owner tool

Material participation hour log

Log who worked on your short-term rental and how long — then see how your hours stack up against the common Temp. Reg. §1.469-5T tests hosts discuss with their CPA.

Educational estimate only — not tax, legal, or financial advice. Material participation is fact-specific. Entries stay in this browser until you export or clear them; nothing is sent to TallyRoost servers. Confirm results with a qualified CPA before relying on any strategy.

Year & STR context

Tax yearAverage guest stay (days)Property / activity label (CPA pack)

Average stay ≤ 7 days is the usual first half of the STR non-passive path — material participation is still required. STR loophole & material participation guide.

2026 summary

Your hours: 0
Others’ hours: 0
Entries: 0

500-hour testNot yet
Your logged hours (0) — 500 more needed for this test.
100-hour + more than any other individualNot yet
Need at least 100 of your own hours (currently 0).
Substantially all participation (illustrative)Not yet
Illustrative only — “substantially all” is facts-and-circumstances; this tool flags when your hours dominate logged time.

Prior-year tests (5-of-10, personal-service history) and pure facts-and-circumstances calls need your CPA — this log focuses on hours you can document now.

Add entry

2026 log

No entries for 2026 yet. Add one or load the sample.

For CPAs & publishers

CPAs and publishers can embed the chrome-free tool, or owners can download a CPA handoff pack to email with their return docs.

Embed on your site

Free iframe for CPA blogs, newsletters, and owner resources. No login required.

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CPA handoff pack

Includes summary, §1.469-5T screens, CPA checklist, disclaimer, and hour CSV.