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
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.