Free tool
Material participation & REPS hours checker
Enter recorded hours to screen a few strict numeric conditions. The result does not decide which work counts or whether you qualify for a tax treatment.
Method and limits
This checker models only the numeric conditions in the more-than-500-hour test, the more-than-100-hour participant-comparison test, and the two REPS service comparisons. Exact thresholds do not pass because the rules say “more than.”
Other participation tests and factual questions remain outside the tool. Review the current IRS Publication 925, 26 CFR §1.469-5T, and your facts with a qualified tax professional.
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