Annual Tax Guides

REP Status Tax Year Guides

The IRS Real Estate Professional status requirements under IRC Section 469(c)(7) apply on a calendar-year basis. While the core 750-hour and more-than-half-time tests remain consistent, bonus depreciation rates, enforcement priorities, and guidance on specific property types change each year. Select a tax year below for the complete guide.

2026 Tax Year Current Year

2026 REP Status Guide

Complete guide to qualifying as a Real Estate Professional (REP) for the 2026 tax year under IRC Section 469(c)(7), including the 750-hour threshold, more-than-half-time test, material participation requirements, documentation standards, key dates, and 2026-specific developments.

>750 hours required · 7 material participation tests · 4 rule changes

View 2026 Guide

All Tax Year Guides

Each guide covers the 750-hour test, more-than-half-time test, material participation rules, key dates, year-specific rule changes, compliance checklists, and common audit triggers.

2026 Tax Year Current

REP Status Requirements: 2026

>750 hrs · 4 rule changes · 7 key dates

Updated Mar 12, 2026 View guide

2025 Tax Year Historical

REP Status Requirements: 2025

Complete guide to qualifying as a Real Estate Professional (REP) for the 2025 tax year under IRC Section 469(c)(7), including the 750-hour threshold, more-than-half-time test, material participation requirements, documentation standards, and key deadlines.

>750 hrs · 4 rule changes · 5 key dates

Updated Jan 15, 2026 View guide

Free REP Calculator

Enter your hours to check the 750-hour test and more-than-half-time test for any tax year.

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State-Specific Guides

See how REP status tax savings differ by state — from zero-income-tax states to California's 13.3% top rate.

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Frequently Asked Questions

Do REP status requirements change from year to year?

The core federal requirements — the 750-hour threshold and the more-than-half-time test under IRC Section 469(c)(7) — have remained unchanged since the provision was enacted in 1993. What changes year to year are related tax provisions such as bonus depreciation rates, IRS enforcement priorities, and new guidance on specific property types like short-term rentals. Each annual guide covers these year-specific developments.

Which tax year guide should I use?

Use the guide matching the tax year you are filing or planning for. If you are currently accumulating hours for the current calendar year, use the current year guide. If you are preparing or amending a return for a prior year, use the guide for that specific tax year to understand the rules and provisions that applied at that time.

What are the two tests required for REP status?

You must satisfy both tests: (1) the 750-Hour Test — more than 750 hours of services during the tax year in real property trades or businesses in which you materially participate; and (2) the More-Than-Half-Time Test — more than half of all personal services you perform during the year must be in real property trades or businesses. Both tests are measured annually and apply to every tax year.

Disclaimer: These guides are provided for informational purposes only and do not constitute tax, legal, or financial advice. Tax law is complex and individual circumstances vary significantly. Always consult a qualified tax professional before claiming Real Estate Professional status or making tax elections based on the information in these guides.

Track Your REP Hours — Every Year

REP status must be established each tax year. REPSShield builds your contemporaneous activity log automatically by syncing with your calendar and email — so you are always audit-ready, year after year.

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