A contemporaneous log is the record the IRS and the Tax Court take seriously when you claim real estate professional status. This page is a template for that log. It shows the fields to record, a sample table, the hour tests the log has to support, and the mistakes that usually sink a reconstructed or vague log.
The tax rules do not require one official form. Temporary Treasury Regulation §1.469-5T(f)(4) says you may prove your participation by any reasonable means, including appointment books, calendars, and narrative summaries. IRS Publication 925 says the same thing. A dated log you keep as you go is still the strongest version of that proof.
This template is an illustration, not a client record, and not tax advice. For the cases and the regulation in more detail, see how to keep a REPS time log that holds up in an audit. For what hours count in the first place, see what counts toward real estate professional hours.
What each entry should record
Keep one line per task. Each line needs these six fields.
- Date. The day you did the work.
- Property or activity. Which rental, or which real property business. Without a grouping election, material participation is tested property by property.
- Activity. What you actually did, in specific words. "Met the plumber at 1420 Elm, Unit 3, and approved a $1,850 repair" is useful. "Property management" is not.
- Hours. Start and end times, or the actual time spent. Not a standard block you reuse for every similar task.
- Who. Which person did the work. The 750-hour and more-than-half tests are applied to one person. On a joint return, spouses cannot combine hours to pass either test.
- Evidence. A document that lines up with the entry: an email, a text thread, an invoice, a work order, a calendar invite, a bank charge, or a mileage record.
Sample log
The rows below are an illustration. They are not a client record.
| Date | Hours | Who | Property | Activity | Evidence |
|---|---|---|---|---|---|
| Mar 3 | 9:10 to 11:40 | Spouse A | 1420 Elm, Unit 3 | Showed the unit to two applicants and collected applications | Calendar invites, application emails |
| Mar 3 | 2:00 to 2:45 | Spouse A | 1420 Elm | Ran screening reports and called references | Screening service receipt |
| Mar 5 | 8:30 to 12:15 | Spouse A | 88 Oak | Met the roofer on site, reviewed the bid, and approved the scope | Signed bid, text thread |
| Mar 6 | 7:00 to 7:30 | Spouse B | 88 Oak | Picked up replacement parts and dropped them at the property | Hardware store receipt |
A spreadsheet works. So does a calendar you fill in as you go, or a notes app. The format matters less than writing the real time, on or close to the day you did the work.
Property management software reports are not a time log. An owner statement or a rent roll shows money and occupancy. It does not show the hours you worked. Keep those reports for the return. See property management software tax preparation.
The tests this log has to support
Real estate professional status is a yearly test under IRC §469(c)(7). One person has to pass both of these in the same year:
- The 750-hour test. You perform more than 750 hours of services in real property trades or businesses in which you materially participate. Exactly 750 hours fails.
- The more-than-half test. Those hours are also more than half of all the time you work in any trade or business that year, including a job.
That is why the log should also have a credible record of your other work hours. If you have a job, your employer's timesheets and schedule are part of the proof.
Passing those two tests is not the end. You still have to materially participate in the rentals themselves. The tests used most often are in Temporary Treasury Regulation §1.469-5T(a): more than 500 hours in the activity, substantially all of the participation, or more than 100 hours with no one else participating more. A property manager counts as an individual in that last test. For material participation, both spouses' hours count together, even though they cannot be combined for the two REPS tests.
If you own several rentals, see how to make the REPS grouping election.
Common ways a log fails
- Reconstructed logs with round numbers. The regulation allows records that are not contemporaneous, if they are a reasonable means of proof. Courts still weigh them for credibility. A log built after an IRS letter, with estimated or standardized hours, is the pattern the Tax Court has rejected, including in Moss v. Commissioner, 135 T.C. 365 (2010), and Mirch v. Commissioner, T.C. Memo. 2025-128. If you have to rebuild earlier months, be conservative, label those entries as reconstructed, and note the source for each one.
- Vague entries. "Management," "admin," or "site work" does not tell an examiner what you did.
- The same block of time for every similar task. Fixed increments, such as the same number of minutes for every email, were a problem in Mirch.
- On-call or waiting time. Only time actually spent working counts. Mirch threw out on-call hours for that reason.
- Work someone else did. A property manager's, cleaner's, or contractor's hours are not yours.
- Investor time. Reviewing statements and preparing summaries for your own use does not count unless you are directly involved in day-to-day management or operations. See Temp. Treas. Reg. §1.469-5T(f)(2)(ii).
California does not follow the federal REPS rule. Keep the log for the federal return. On the California return, rentals stay passive. See California real estate professional status and FTB 3801.
Frequently asked questions
What should a REPS hours log include?
One line per task with the date, the property or activity, a specific description of the work, the actual hours, who did it, and a document that backs it up.
Does the IRS require this exact template?
No. Treas. Reg. §1.469-5T(f)(4) and IRS Publication 925 allow any reasonable means of proof. This template is one format that captures the facts those records need.
Can I wait until after year end to fill this in?
You can reconstruct hours from calendars, emails, texts, and receipts. Courts treat those reconstructions as weaker than a log kept as you go, and they reject ballpark estimates. Start now, and label any rebuilt entries.
Do I need to log work hours outside real estate?
Yes, because the more-than-half test compares the two.
Book a New Client Introduction
If you are claiming REPS this year, or planning to, bring the log you have now and last year's return. We will tell you whether the tests are in reach and what the log still needs. Book a New Client Introduction.
Related reading: how to keep a REPS time log that holds up in an audit, what counts toward real estate professional hours, how to claim REPS on your tax return, and the REPS year-end checklist for 2026.
LaviCPA is a Los Angeles CPA firm for real estate investors. Shawn Lavi, CPA, is the firm's principal. Elias Lavi, CPA, is its founder and co-owner.
Sources
- IRC §469(c)(7): https://www.law.cornell.edu/uscode/text/26/469
- Temp. Treas. Reg. §1.469-5T(f)(4) (proving participation) and §1.469-5T(a) (material participation tests): https://www.law.cornell.edu/cfr/text/26/1.469-5T
- IRS Publication 925, Passive Activity and At-Risk Rules: https://www.irs.gov/publications/p925
- Moss v. Commissioner, 135 T.C. 365 (2010)
- Mirch v. Commissioner, T.C. Memo. 2025-128