Logging spouse hours separately for REPS vs STR material participation

Tax, SDIRAs & Cost Segregation
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Logging spouse hours separately for REPS vs STR material participation

Hubert Grzesiak
Developer · Austin, TX · Member since 2026 · 11 posts · 7 votes

For married couples tracking hours together, how do you keep your logs organized between both spouses?

Since spouse hours can be combined for the material participation tests, but one spouse still has to hit the 750-hour and 50% REPS threshold on their own, keeping everything mixed in one shared calendar or sheet seems risky. Do you just tag who did what on every single task?

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  • Michael PlaksPro Member
    Tax Accountant / Enrolled Agent · Houston, TX · Member since 2014 · 5k+ posts · 6k+ votes
    4d

    Not sure why you post your question which you already answered yourself. :) Yes, tag each entry with either H or W or your initials.

    And if you have multiple spouses, things gets trickier. ;)

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  • Jason MalabuteBusiness Member
    Accountant · Los Angeles, CA · Member since 2016 · 2k+ posts · 912 votes
    3d

    Yes, I'd tag every entry with who did the work, using initials or H and W, so each spouse's time stays clearly separated in the log. Since one of you has to clear the REPS thresholds on your own, that separYes, I'd tag every entry with who did the work, using initials or H and W, so each spouse's time stays clearly separated in the log. Since one of you has to clear the REPS thresholds on your own, that separation really matters. What are you using to track the hours right now, a spreadsheet or an app? The exact answer depends on your facts, so run it by your own CPA or tax advisor.ation really matters. What are you using to track the hours right now, a spreadsheet or an app? The exact answer depends on your facts, so run it by your own CPA or tax advisor.

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  • Roel Vicerra
    Real Estate Consultant · Houston, TX · Member since 2026 · 8 posts · 3 votes
    3d

    Initials work. The part people miss is the 50% half of REPS. It compares the qualifying spouse's real estate hours to all of their working hours, W-2 job included, so that spouse needs their other job hours on record too. The other spouse's hours don't help that test at all. For material participation you combine both of you per property, so I'd tag each entry with the property as well as the person.

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