STR Material participation requirements for married filling jointly

[Michael Turner]

New to the forums, and I haven't been able to find the answer to this question yet (I apologize if its been answered already). 

My wife and I own a STR property via an LLC in which we are the sole owners. The LLC is in a community property state and thus is not a partnership but a disregarded entity.

For material participation, would our combined time in the property need to exceed 100hrs and greater than anyone else? Or would it be more like a partnership where only one of us would need to show more than 100hrs? Basically are the two of us treated as one "individual" with this structure? 

[Kelly O'Keefe]

Quote from @Michael Plaks:

Quote from @Sean O'Keefe:

@Michael Turner Yes, you can combine time to meet material participation requirements if you're tax filing status is "married filing jointly". My colleague didn't mention this key detail. 

I do not think that this is a requirement, based on the language of 469(h)(5)

Section 469(h)(5) doesn't mention this specifically, but ....

IRS Pub 925 clarifies this, Spouse's participation. Your participation in an activity includes your spouse's participation. This applies even if your spouse didn’t own any interest in the activity and you and your spouse don’t file a joint return for the year.