FREE STATUTORY WORKPAPER SIMULATOR
IRC § 469(c)(7) REPS 750-Hour Tracker & § 183 9-Factor Scorecard
Model both prongs of IRC § 469(c)(7)(B) alongside the nine contemporaneous documentation factors in Treas. Reg. § 1.183-2(b).
Workflow and statutory math simulation only. Not legal or tax advice.
Interactive Scorecard
1. IRC § 469(c)(7) Real Estate Professional Status (REPS) Two-Prong Tracker
Captures qualifying real property trade or business hours against outside W-2 / personal service hours and flags investor-type hours (Temp. Reg. § 1.469-5T(f)(2)(ii)).
- Prong 1 — >50% of Total Personal Services (§ 469(c)(7)(B)(i)): 56.0% (THRESHOLD MET)
- Prong 2 — >= 750 Qualifying Hours (§ 469(c)(7)(B)(ii)): 790 hrs (THRESHOLD MET)
- Treas. Reg. § 1.469-9(g) Rental Aggregation Status: Single-Activity Grouping Election Recorded
2. Treas. Reg. § 1.183-2(b) Nine-Factor Documentation Scorecard
Rate your current contemporaneous workpaper evidence from 1 (Weak) to 5 (Strong) across all nine Treasury Regulation factors:
Factor 1: Manner in which taxpayer carries on activity (separate books, written plan, pivots) (20% wt)4 / 5
Factor 2: Expertise of the taxpayer or his advisors (12% wt)4 / 5
Factor 3: Time and effort expended in carrying on the activity (15% wt)5 / 5
Factor 4: Expectation that assets used in activity may appreciate in value (12% wt)4 / 5
Factor 5: Success of the taxpayer in carrying on other activities (8% wt)3 / 5
Factor 6: Taxpayer's history of income or losses with respect to the activity (10% wt)2 / 5
Factor 7: The amount of occasional profits, if any, which are earned (8% wt)2 / 5
Factor 8: The financial status of the taxpayer (outside W-2/business income) (8% wt)3 / 5
Factor 9: Elements of personal pleasure or recreation (7% wt)5 / 5
Weighted 9-Factor Documentation Readiness Score: 3.70 / 5.00
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