Earthquake caused quite a bit of reconstruction.  

The IRS (and courts) prefers evidence created when the work actually happens, not a spreadsheet reconstructed months later.

Actively performing plumbing work for remodels, new construction, and commercial projects qualifies as a real property trade or business under the IRS definition, as these activities fall under construction or reconstruction.

@Ashish Acharya,Do I need to reconstruct previous K-1s for the first year only or for all missing years?

@Kate Nixon Taylor im a w2 reconstructive plastic surgeon.

I would get an estimate from that GC and then reconstruct your numbers to make sure you are good on that numbers you say above.The next question is a deeper one..

REPS hours must be a work activity involving “any real property development, redevelopment, construction, reconstruction, acquisition, conversion, rental, operation, management, leasing, or brokerage trade or business.” 

I’m currently working on reconstructing a house I own in Tbilisi, Georgia — deciding whether to rent it out or sell after improvements.

We are currently saving up in order to do the mold remediation and re-construction afterwards, and when that is complete we will move out and rent the house.

Reconstruct.