Guides

Guides

One page per question, with the numbers already worked out for the common cases. Every table is produced by the same formulas as the tools, so you can open the tool and change any figure.

Export tool

Short-term rental loophole: the 7-day average stay testWhy an average guest stay of 7 days or less takes a rental out of the rental-activity rule, how the average is counted, and what it does not decide. Worked sample.Export tool
The 14-day rule and personal use days on a rental (§280A)When personal use makes a rental a residence (more than 14 days or 10% of rental days), the rented-under-15-days rule and the expense split, with a table.Export tool

Hours check

Material participation hours for short-term rentals: the 100-hour testMore than 100 hours and not less than anyone else, cleaners included: how turnovers decide the 100-hour test, the 500-hour test and how to log hours.Hours check

Average stay calculator

How to calculate the average period of customer use (with examples)Days of all customer-use periods divided by their number: which stays count for the year, back-to-back bookings, nights or days, with a table of stay mixes.Average stay calculator