What is the STR 100-hour material participation test?

You materially participate if you spend more than 100 hours on the short-term rental during the year and no other single individual spends more hours than you do (Treas. Reg. 1.469-5T(a)(3)).

Do my cleaner's hours count against me?

Yes. Under the 100-hour test, if your cleaner, co-host, or manager logs more hours than you, you fail even if you logged more than 100 yourself.

Do my spouse's hours help?

Yes. A spouse's participation counts toward your own hours under IRC 469(h)(5).

Free tool · REIceipt AI

Short-Term Rental Material Participation Hours Calculator

Enter your hours and your helpers’ hours to instantly check whether you pass the 100-hour and 500-hour material participation tests for the short-term rental tax strategy — and see exactly how many hours you’re short. Nothing is sent anywhere; it calculates right in your browser.

📝Enter your hours above to see your result.

We’ll check both the 100-hour and 500-hour tests and tell you the exact gap.

Educational estimate — not tax advice. Material participation rules are fact-specific and change. This tool does not account for every situation, creates no client relationship, and should not be relied on for filing. Confirm your facts with a qualified real-estate CPA. Calculations run entirely in your browser; your numbers are never stored or transmitted. Last reviewed June 2026.

How the tests work

The short-term rental tax strategy depends on materially participating in the activity. Most STR hosts qualify under one of two tests from Treasury Regulation §1.469-5T(a):

Test	You pass if…
100-hour test (§1.469-5T(a)(3))	You participate more than 100 hours and no other single individual (cleaner, co-host, manager) participates more than you do.
500-hour test (§1.469-5T(a)(1))	You participate more than 500 hours — regardless of anyone else’s hours.

This is why a busy cleaner can sink you: under the 100-hour test, if your cleaner logs more hours than you, you fail even if you cleared 100 yourself. The calculator above compares your hours against your highest-hour single helper, exactly as the rule does.

What counts as participation

Cleaning and turnovers, guest communication, supply runs, repairs and maintenance, listing optimization and pricing, property bookkeeping, and traveling to and working at the property. Time spent purely as an investor — reading, research, reviewing financials — generally does not count.

Why the log has to be contemporaneous

The regulations allow “any reasonable means” of proof and don’t strictly require a daily log — but the Tax Court repeatedly rejects after-the-fact “ballpark guesstimate” logs reconstructed at tax time. A record kept as the work happens is the defensible standard. Read the full guide to documenting the 100-hour test →

Frequently asked questions

What is the STR 100-hour material participation test?: You materially participate if you spend more than 100 hours on the short-term rental during the year and no other single individual spends more hours than you do (Treas. Reg. §1.469-5T(a)(3)).
Do my cleaner’s hours count against me?: Yes. Under the 100-hour test, if your cleaner, co-host, or manager logs more hours than you, you fail — even if you logged more than 100 yourself.
Do my spouse’s hours help?: Yes — a spouse’s participation counts toward your own hours under IRC §469(h)(5), so we add spouse hours to yours rather than treating the spouse as a competing individual.
Does this tool store my numbers?: No. Everything is calculated in your browser. Nothing is sent to a server or saved.
Is passing on paper enough?: No — you also need to be able to prove it. The IRS expects a contemporaneous, credible log of your hours by date, activity, and property.