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# Rental Property Work Log Spreadsheet

A free Excel and Google Sheets template pre-formatted with the 7 columns required by IRS Treas. Reg. § 1.469-5T(f)(4) to substantiate rental property hours for Real Estate Professional Status (REPS) and Material Participation.

Excel (.xlsx) & Google Sheets

## Download the Audit-Ready Template

Includes formula totals for the 100h, 500h, and 750h thresholds with sample entries.

[Download Template (.xlsx)](/downloads/reps-time-log-template.xlsx)

Template Preview

Includes taxpayer activities alongside third-party contractor and cleaner hours to substantiate the 100-hour rule comparison.

Date

Person / Participant

Property

Activity (Facts Only)

Hours

Corroborating Proof

Audit Status

2026-09-08

Owner (example)

Example Property A (STR)

Inspected a reported sink leak and photographed the cabinet

0.75

Photo record #101

Allowable (Owner)

2026-09-09

Owner (example)

Example Property A (STR)

Reviewed the plumber's invoice and scheduled access

0.33

Contractor estimate #104

Allowable (Owner)

2026-09-12

Third-party contractor / Plumber (example)

Example Property A (STR)

Replaced leaking sink trap and tested drain

1.25

Paid plumbing invoice #104

Contractor (100h Rule Benchmark)

2026-09-15

Cleaner - Person 1 of 2 (example)

Example Property A (STR)

Turnover cleaning and linen service between guests

2.50

Paid cleaning invoice #218

Contractor (100h Rule Benchmark)

2026-09-20

Owner (example)

Portfolio

Browsing real estate listings and reading forum posts

3.00

None (investor time disallowed under Reg. § 1.469-5T)

Disallowed (Investor)

Why log third-party contractor and cleaner hours? Under Treasury Regulation § 1.469-5T(a)(3) (the 100-hour STR loophole test), you must participate for more than 100 hours _and_ your participation must not be less than any other individual. Logging contractor and cleaning hours provides contemporaneous proof to your CPA that no single vendor exceeded your logged hours.

## The 7 Columns Required for Audit Defense

Under Treasury Regulation § 1.469-5T(f)(4), an audit-ready log should include these essential fields:

1.  1
    
    ### Date
    
    Specific date the work occurred (no monthly lump sums)
    
2.  2
    
    ### Property
    
    Identifies the specific rental unit or elected activity group
    
3.  3
    
    ### Participant
    
    Taxpayer, spouse, or contractor (spouse hours cannot combine for REPS 750h; contractor hours prove the 100h STR comparison)
    
4.  4
    
    ### Specific Activity
    
    Factual task description (e.g., 'repaired water heater', not 'maintenance')
    
5.  5
    
    ### Duration
    
    Actual decimal hours spent (e.g., 1.5 hrs, not estimated days)
    
6.  6
    
    ### Category
    
    Operational or management vs. disallowed investor research
    
7.  7
    
    ### Corroborating Proof
    
    Reference to receipt, photo, GPS mileage, or contractor invoice
    

### Tired of manual spreadsheets?

HostHours captures contemporaneous work on your phone with lock-screen timers, photo attachments, and Voice AI drafts. Read our [REPS Apps vs Spreadsheets guide](/compare/best-apps-to-track-reps-hours/).

[View HostHours Plans →](/#pricing)

## Frequently Asked Questions

Does the IRS require a daily log for material participation?

Treasury Regulation § 1.469-5T(f)(4) permits any reasonable means of proof, but Tax Court judges consistently reject post-event 'ballpark guesstimates'. Contemporaneous records backed by receipts, calendars, or photos carry the strongest weight.

Can investor hours count toward the 750-hour REPS threshold?

No. Under Treas. Reg. § 1.469-5T(f)(2)(ii), reviewing financial statements or analyzing market trends in an investor capacity does not count toward material participation.

Why should I log hours worked by cleaners and contractors for my STR?

Under Treasury Regulation § 1.469-5T(a)(3) (the 100-hour STR loophole test), you must work more than 100 hours and more hours than any other individual. Logging third-party hours—including cleaners and repair technicians—is essential proof that no single contractor worked more hours on that property than you.

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Source: https://hosthours.app/free-tools/rental-property-log-spreadsheet-template/