STR Manuals
Cover of Material Participation Survival Kit

MAN-TAX-02

Material Participation Survival Kit

The 100-hour and 500-hour tests, what counts, what doesn't, and an audit-defense log you can hand a CPA.

$29 36 pages
Buy— $29

Instant download · 14-day refund · Free updates within v1

Who it's for

  • Anyone using the STR loophole this tax year
  • Owners with cohosts or property managers
  • Married couples splitting STR work
  • Anyone audited or worried about being audited

What's inside

10 chapters · 36 pages

  1. 01 The seven material participation tests, ranked by usefulness for STR owners
  2. 02 The 100-hour test in practice
  3. 03 The 500-hour test in practice
  4. 04 What counts as participation hours
  5. 05 What doesn't count (investor activities)
  6. 06 Time tracking that holds up under audit
  7. 07 Spouse hours and how they combine
  8. 08 Cohost and cleaner hours — when they help you, when they hurt
  9. 09 Sample contemporaneous log
  10. 10 Year-end reconciliation checklist

Includes companion asset

Hours Log Template (Excel)

A fillable workbook keyed to this manual. Opens in Excel and Google Sheets.

From the author

The STR loophole only works if you materially participate. This manual is the field guide to actually proving it.

A note on tax and legal content. This manual is plain-English education, not professional advice. Every taxpayer's situation is different. Consult a CPA or attorney before making filings or financial decisions based on it.

Questions

Do I need an app or is a spreadsheet enough?

Spreadsheet is enough if you log contemporaneously. The companion Excel template is set up exactly the way auditors expect to see it.

Does my cleaner's hours count toward my participation?

No — and the manual covers why this trips people up.

What if I forgot to log hours all year?

Chapter 6 covers reconstruction, including what's defensible and what isn't.

MAN-TAX-02

Material Participation Survival Kit

Buy— $29

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