Track REPS & STR Hours.
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Contemporaneous records are logs created at or near the time of the activity — not reconstructed weeks or months later. Tax Court case law (including Pohoski v. Commissioner and Moss v. Commissioner) establishes that IRS-defensible records must be specific as to the nature of the services performed, the property they relate to, and the dates and hours involved. That's why RepsRecord prompts you to log the moment you finish — not at tax time.

Under IRC §469(c)(7)(B), you must satisfy both tests: (1) more than 750 hours spent in real property trades or businesses in which you materially participate; and (2) more than 50% of your total personal services during the year are performed in real property trades or businesses. Both tests must be met every year. RepsRecord tracks both automatically. Important: passing these two tests makes you a real estate professional, which removes the automatic-passive rule — but each long-term rental’s losses are non-passive only if you also materially participate in that rental (or file a §469(c)(7)(A) grouping election). Even then, the at-risk (§465), basis, and §461(l) excess-business-loss limits can cap how much offsets your other income in a given year; your tax professional applies those. RepsRecord tracks both the REPS tests and per-rental material participation.

Under Temp. Reg. §1.469-1T(e)(3), a rental property with an average rental period of 7 days or less is excluded from the §469 rental activity definition. This means it is treated as a trade or business — and if you materially participate in it, losses become non-passive and can offset ordinary income like W-2 wages (subject to the at-risk, basis, and §461(l) limits that apply to any non-passive loss). You do not need full REPS status to use this exception, though qualifying for both provides maximum benefit. RepsRecord evaluates all 7 material participation tests per property under Temp. Reg. §1.469-5T.

Under Reg. §1.469-9(g), a qualifying REPS may elect to treat all rental real estate activities as a single activity for material participation purposes. Without this election, a REPS must materially participate in each long-term rental property separately — which significantly raises the hour burden per property. With the election, hours are pooled across all LTR properties. RepsRecord allows you to record whether you have made the grouping election in Settings, and the LTR Rules reference page explains the election in detail. Note: STR properties cannot be grouped with LTR properties — per-property material participation tracking for STRs is always required.

REPS / Long-Term Rental activities include: Acquisition & Due Diligence, Property Management, Leasing & Marketing, Maintenance & Repairs, Construction & Development, Financial & Accounting, Legal & Compliance, Tenant Communication, Contractor Coordination, Education & Research (must support active operations — not investor monitoring), Travel (property-related, active purpose), Property Selling, and Other Qualifying Activity.

STR / Material Participation activities include: Guest Communication, Booking & Reservation Management, Check-in / Check-out, Cleaning Coordination, Maintenance & Repairs, Marketing & Listing Management, Financial & Accounting, Furnishing & Setup, Travel (STR property), Guest Services & Concierge, and Other STR Activity. All categories are aligned with qualifying real property trades or businesses under IRC §469(c)(7)(C).

Yes. RepsRecord supports multi-year tracking — you can switch between tax years using the year selector in the app sidebar. All entries, properties, and MP test results are filtered by the selected year. This is especially important because IRS audits often span 3 or more years. You can log prior-year hours retroactively and generate audit reports for any year on file.

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RepsRecord is a Progressive Web App (PWA) — it installs directly from your browser, works offline, and does not require an App Store download.

The 50% services test requires that your real estate hours exceed 50% of all personal services you perform — including your W-2 employment hours. If you work a full-time job (say, 2,000 hours per year), you would need more than 2,000 hours in qualifying real estate activities — not just 750. RepsRecord lets you log your non-RE hours in Settings so the 50% test is calculated accurately alongside your RE hours.

It depends on the test. Under Temp. Reg. §1.469-5T(f)(3), a spouse's participation in an activity is attributed to the other spouse for certain material participation tests. For the REPS 750-hour test under §469(c)(7)(B)(ii), only the qualifying spouse's own hours count — spouse hours do not transfer. RepsRecord tracks your hours and your spouse's hours separately, which is essential for accurate test evaluation. Consult your tax professional for guidance specific to your situation.

RepsRecord produces contemporaneous activity logs with IRC citations — the format and content Revenue Agents expect. The audit report includes a complete time log, hours by category, REPS qualification summary, per-property MP test results, and evidence inventory. However, RepsRecord is a documentation tool — it does not guarantee any specific tax outcome. A qualified tax professional should review your records and advise on your specific situation.