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.

Material participation

Use one activity, or an elected group when that treatment applies.

Your participation hours

hrs

Spouse participation hours

hrs

Highest hours worked by one other individual (optional)

hrs

Use the highest single total, not everybody else combined.

Real estate professional service requirements

Use one person’s hours only. Do not add a spouse’s hours here.

Your real-property service hours

hrs

Your other business-service hours

hrs

Runs only in your browser.

## 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](https://www.irs.gov/publications/p925), [26 CFR §1.469-5T](https://www.ecfr.gov/current/title-26/chapter-I/subchapter-A/part-1/subject-group-ECFR53de09ff5f206e9/section-1.469-5T), and your facts with a qualified tax professional.

[See how HostHours keeps each person’s work visible →](/#what-you-get)

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Source: https://hosthours.app/free-tools/material-participation-calculator/