How to use this log: Record each management activity as it occurs (contemporaneously). To pass
Material Participation Test 3 (the most common for STR investors), you must show:
- More than 100 hours in this activity during the tax year, AND
- More hours than any other person — including paid managers, contractors, or co-hosts
What to log: Date, property, activity category, specific task description, start/end time, duration, and any supporting evidence reference. Vague entries ("managed property" or "misc. work") provide weak support. Specificity matters.
Qualifying Activity Categories — only activities that constitute participation in management or operations of the rental property count toward material participation. Personal use, travel to/from the property for personal reasons, and investor-only activities generally do not count.
Guest communication & bookings
Cleaning & turnovers
Maintenance & repairs
Inspections & walkthroughs
Listing management & pricing
Vendor coordination
Supply purchasing & restocking
Accounting & financial review
Landscaping & outdoor upkeep
Capital improvement oversight
Insurance & compliance
Renovation supervision
Attestation: Under penalties of perjury, I declare that I have examined this activity log and, to the best of my knowledge and belief, it is true, correct, and complete, and that the hours recorded were performed contemporaneously in connection with the management and operations of the rental property identified above.