Free tool
Material Participation Test Calculator
Compare your records with the more-than-500-hour test and the test requiring more than 100 hours and at least as much participation as any other individual. You can also compare both REPS service requirements: more than 750 hours in real property trades or businesses, and more than half of your personal-service hours in those businesses. This calculator does not decide whether you qualify or how your hours are treated for tax purposes.
Method and limits
This calculator 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.
Download the free REPS time-log template (Excel) to organize dated service records and supporting references.
More free tools
Explore other rental calculators
Airbnb Profit Calculator
Estimate profit, break-even occupancy, and hosting time value.
Rental Property Calculator
Estimate cash flow, NOI, cap rate, cash-on-cash return, DSCR, and time costs.
REPS & Work Log Spreadsheet Template
Free Excel and Google Sheets log template compliant with Treas. Reg. § 1.469-5T(f)(4).