Free IRS §469 Tool

STR Material Participation Calculator

Estimate whether your short-term rental activity qualifies for material participation under IRC §469 — allowing STR losses to offset ordinary income. Built by CPAs. Takes 2 minutes.

This calculator provides an estimate only and does not constitute tax advice. Results should be reviewed with a qualified CPA before filing. Stratos is built by an accounting firm in New Hampshire.

Step 1 — Property Eligibility

Under §469(c)(7), STR status requires an average rental period of 7 days or fewer.

Must be ≤ 7 days to qualify as an STR

Long-term rentals, commercial property, etc.

Step 2 — Activity Hours (Annual)

Count all time you personally spent on the STR — not a property manager or contractor.

Scheduling, inspections, coordination

Messages, check-in/out, reviews

Cleaning, repairs, improvements

Photos, listing updates, pricing

Revenue tracking, expense review

Travel to property, compliance, other