Home / STR Qualification Quiz

Do you qualify for the STR tax loophole?

Answer 6 plain-English questions in under 2 minutes to check your 7-day average stay, hours requirement, personal-use limit, and W-2 income offset.

How this quiz checks your answers

Unlike marketing quizzes that tell everyone they qualify, this check walks through the four gates your CPA will verify on your tax return:

  • Looks like you qualify: Your average stay is 7 days or less, you have W-2 or business income to offset, your personal use is 14 days or less, and you meet either the 500-hour test or the 100-hour test.
  • You're close — one thing to fix: You are unsure of your stay average or hours, under 100 hours so far, a cleaner has logged more hours than you, or you are still closing on the property.
  • Talk to a CPA first: You average 8–30 days with hotel-style services or run 4+ properties that may need a formal grouping election.
  • Not this year: Your average stay is over 30 days (or 8–30 days without hotel-style services), or neither spouse has W-2 or business income to offset this year.

Frequently asked questions

How does the 7-day average stay test work?
You divide total rental nights during the year by the number of bookings. If the average is 7.0 days or less, the IRS does not treat the property as a passive rental activity. (Treas. Reg. § 1.469-1T(e)(3)(ii)(A).)
Do spouse hours count toward the 500-hour or 100-hour tests?
Yes, any work done by you or your spouse counts together toward the 100-hour and 500-hour tests, even if only one spouse is on the deed or you file separately. (Temp. Reg. § 1.469-5T(f)(3).)
What happens if my personal use is 15 days or more?
If personal use by you, family, or friends paying below market rent exceeds the greater of 14 days or 10% of rental days, your rental losses cannot offset your W-2 income that year. (IRC § 280A(d)(1).)

This content is not tax or financial advice for you. Please talk with a CPA to find what's right for your situation.