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Connect Google Calendar, Outlook, or Apple Calendar. REPSShield reads your meeting subjects, locations, and durations in real time.
REPSShield automatically builds the contemporaneous time log the IRS requires for REP status — synced from your calendar, categorized by AI, formatted to IRS Publication 925 standards. 750 hours tracked. Every qualifying activity documented.
REP status unlocks unlimited passive loss deductions against ordinary income — the average qualified investor offsets $40,000+ in taxable income annually. Without documentation, the deduction disappears on audit.
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2026 REPS Progress
Tax year Jan 1 – Dec 31, 2026
Hours Tracked
487
Remaining
263
28 weeks left
Weekly Pace
9.4h
On target
Audit Ready
IRS Pub. 925
Mat. Part.
Recent Activity
View allLast reviewed: January 2026 · Reflects IRS guidance current for tax year 2026
Real Estate Professional Status (REPS) is a tax election under IRC §469(c)(7) — also written as IRS Section 469 — that allows qualifying investors to deduct rental property losses against ordinary income without the passive activity loss limitation. To qualify, you must log more than 750 hours per year in real property trades or businesses and spend more time in real estate than in any other occupation.
The financial benefit is substantial. Investors who qualify can unlock unlimited rental loss deductions, commonly eliminating tens of thousands of dollars in taxable income per year. Without REPS qualification, rental losses are suspended as passive losses and can only offset passive income.
New to REPS? Read our complete investor guide or see the IRS requirements.
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Up and running in under ten minutes
Connect Google Calendar, Outlook, or Apple Calendar. REPSShield reads your meeting subjects, locations, and durations in real time.
The AI engine maps each event to one of the 14 IRS-recognized qualifying activity categories and flags anything ambiguous for your review. No manual data entry.
Export a contemporaneous time log formatted to IRS Publication 925 standards, with a summary schedule matching Form 8582 requirements. Or check your current qualification instantly with our free calculator.
Platform
Three AI modes, a 12-check IRS compliance engine, and calendar-to-PDF automation — everything you need to qualify and defend your REP status.
Switch between Quick, Advisor, and Compliance modes. Log hours through conversation, get citation-backed tax guidance from 282 IRS documents, or audit your entries against 12 IRS compliance checks.
Run a one-click compliance audit against IRS examination procedures. Get findings with severity levels, fix recommendations, and a downloadable PDF report.
Every answer backed by IRS publications, Tax Court rulings, and IRC sections — with numbered citations you can verify.
Export a professionally formatted IRS audit package in one click. Covers your 750-hour REP log, Form 8582 material participation summary, property-by-property breakdown, and all supporting evidence links.
Calendar sync, email sync, voice memos, stopwatch timer, CSV import — multiple ways to capture qualifying activities. AI categorizes into 30 IRS-recognized activity types automatically.
Your full conversation history, time log, and 19-question tax profile persist across sessions. Ask follow-up questions, revisit old answers, or pick up where your CPA left off — the AI has full context every time.
Session search
Full-text across all chats
Tax profile
19-step onboarding
12-month history
Sessions never expire
It is October. You have 580 hours logged — 170 short of the 750-hour threshold — and you received an IRS CP2000 notice questioning the $47,000 in rental losses you deducted. Without contemporaneous records, your CPA cannot reconstruct where your time went.
With REPSShield, every hour is timestamped, categorized, and exportable as a formatted log your attorney can hand to an examiner. The difference is not whether you qualify. The difference is whether you can prove it.
My old Notes app log was rejected in audit because it had no timestamps — I lost $38,000 in passive loss deductions. Since switching to REPSShield, every entry is timestamped from my Google Calendar. The IRS examined my 2025 return and accepted the documentation without question.
David Okonkwo
BRRRR Investor, Atlanta GA
From investors navigating IRS audits to CPAs filing Form 8582 — how REPSShield performs when it actually matters.
“I received a CP2000 notice questioning my REP status for 2024. Because REPSShield logged every activity with timestamps from my calendar, my CPA submitted the report and the IRS closed the case in two weeks. Without contemporaneous records, I would have lost the deduction.”
“As a W-2 employee, proving I spend more than half my working time in real estate is critical. REPSShield flagged in October that I was on pace for only 698 hours. I adjusted my schedule and hit 761 by December 31. That alert saved my REP status.”
“I recommend REPSShield to every client claiming REP status. The reports break down material participation by Tests 1, 5, and 7 exactly how I need them for Form 8582. It saves me roughly two billable hours per client per filing season.”
“With short-term rentals averaging under 7 days, my properties don't qualify as rentals under Section 469 by default. REPSShield correctly categorizes my STR management activities and applies the right material participation test. My previous CPA was using the wrong test entirely.”
David kept $38,000 in deductions. Marcus hit 761 hours instead of 698. Your 2026 clock is running. Start your free trial →
When your CPA prepares your Schedule E and Form 8582, they need more than your word that you logged 750 hours. They need a timestamped activity log broken down by property, a summary of material participation hours vs. non-qualifying investor hours, and documentation that supports the elections you made. REPSShield produces that package.
Form 8582 Summary
Hours by property, material participation test status
Contemporaneous Log
Timestamped entries with activity category and source
Material Participation Tests
750-hour test and more-than-half-time test with running totals
Exclusion Report
Non-qualifying investor hours flagged and excluded
Source Metadata
Original Gmail subjects, calendar events, geofence timestamps
Free Tools
No signup required. Use any tool instantly — then let REPSShield track everything automatically.
Enter your hours by activity type and instantly see whether you qualify as a Real Estate Professional under IRS rules. Covers all 7 material participation tests.
Upload your existing time log spreadsheet and get an AI-powered audit readiness score. Identifies gaps before the IRS does.
Calculate cash-on-cash return, cap rate, monthly cash flow, and 30-year amortization for any rental property investment.
Model your Buy-Rehab-Rent-Refinance-Repeat deal: post-rehab ARV, equity captured, cash out, and post-refi cash flow.
Download a pre-formatted IRS-ready spreadsheet template to start tracking your hours manually before you automate.
Track your 45-day identification deadline and 180-day close deadline for 1031 exchanges. Shareable countdown link for your team.
These tools show you where you stand. REPSShield keeps you there.
Connect your calendar and let the AI build the IRS log for you — no spreadsheet, no manual entry, no guessing in October.
Start Free Trial — 14 DaysEverything you need to know about qualifying as a Real Estate Professional.
To qualify as a Real Estate Professional (REP) under IRS Section 469, you must spend more than 750 hours per year in real property trades or businesses in which you materially participate. You must also spend more time in real estate than in any other occupation. This is sometimes called the "more-than-half-time" test. REPSShield tracks both requirements simultaneously.
No — each spouse must independently meet both the 750-hour test and the more-than-half-time test to claim Real Estate Professional Status. REPSShield tracks hours separately for each spouse, so both can qualify individually if their activity supports it.
REPSShield connects to your Google Calendar, Outlook, or Apple Calendar and reads your meeting subjects, descriptions, and locations. Its AI engine classifies each event against the 14 IRS-recognized qualifying activity categories (property management, leasing, construction, etc.) and adds it to your time log. You review and confirm entries in bulk — or let auto-confirm handle recurring activity types you've previously approved.
The IRS recognizes 14 qualifying activity types including: property management, tenant acquisition and leasing, maintenance and repair coordination, construction and reconstruction oversight, property conversion, acquisition and disposition activities, and more. REPSShield's AI categorizes your logged activities into these buckets automatically, and flags anything that may not qualify so you can decide how to handle it.
REPSShield generates IRS-formatted contemporaneous time logs — the same format recommended in IRS Publication 925 and accepted in tax court proceedings. Each entry includes the date, property, activity type, hours, and a timestamp showing when the entry was recorded. Reports include a summary schedule matching Form 8582 requirements. Your CPA can attach the PDF directly to your tax return.
You can import your existing spreadsheet data into REPSShield via CSV upload. From there, the platform adds timestamps, categorizes activities against the IRS taxonomy, and begins syncing new entries from your calendar automatically. Most users complete migration in under 15 minutes.
REP status is an annual qualification that unlocks the ability to deduct rental losses against ordinary income. Material participation is a separate per-property test that determines whether losses from each individual property are non-passive. You can qualify as a REP overall but still fail material participation on a specific property. REPSShield tracks both tests: the 750-hour REP qualification and all 7 IRS material participation tests per property.
REPSShield offers a 14-day free trial with no credit card required. After the trial, plans start at $10/month (Base) or $29/month (Premium, billed annually). The Base plan covers up to 3 properties with manual time tracking. The Premium plan includes unlimited properties, AI-powered automatic activity logging, calendar sync, audit-ready PDF reports, and material participation analysis. See full plan comparison at repsshield.com/pricing.
Still not sure?
Use the free REP Status CalculatorDisclaimer: REPSShield is a tracking and documentation tool. It does not provide tax, legal, or accounting advice. Consult a qualified tax professional regarding your specific tax situation and IRS Real Estate Professional Status qualification. Are you a CPA or tax professional? See our tools for tax professionals.
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