Field Ledger guides
STR Tax Guides for Airbnb Hosts
Learn how the STR tax loophole works, what material participation means, and what records short term rental hosts should keep.
100-Hour vs 500-Hour Material-Participation Test for STR Hosts: Which to Target
Which §1.469-5T material-participation test to target for the STR loophole: the more-than-500-hours (a)(1) or the more-than-100-hours-plus-comparison (a)(3).
Airbnb 1099-K Threshold 2026: What Hosts Need to Know
The 2026 Airbnb 1099-K threshold drops to $600. What it means for hosts, how to reconcile your form to bank deposits, and what to do if you don't receive one.
Airbnb Activity Tracker: What STR Hosts Should Log for Material Participation
What Airbnb hosts should log for §469 material participation: guest stays, cleaning hours, maintenance work, and mileage. The 5 things that go in the log.
Airbnb Material Participation Log Template
A complete Airbnb material participation log template with example entries, field-by-field guidance, and common mistakes to avoid for the STR tax loophole.
Airbnb Schedule E vs Schedule C: Which Form Do You Use?
Airbnb Schedule E vs Schedule C: which form to use for short-term rental income, how the 7-day rule applies, and the tax implications of each classification.
Airbnb Tax Deductions: The Complete Guide for Hosts
Complete guide to Airbnb tax deductions: cleaning, repairs, mileage, depreciation, home office, platform fees, and how to document every deduction correctly.
Airbnb Tax Documents: What You Receive, What You Produce, What Your CPA Needs
Airbnb sends tax documents; your Schedule E filing needs more. What Airbnb provides and how to produce the rest of the CPA package yourself.
Airbnb Tax Preparation Checklist: Year-End 2026 and the Jan–Apr 2027 Filing Window
Airbnb host tax prep for year-end 2026 and Jan–Apr 2027 filing: month-by-month action plan plus what to pull from Airbnb and hand your CPA.
Best Airbnb Accounting Software for the STR Loophole (2026)
Deep comparison of Baselane, Stessa, REI Hub, and DoorLoop for Airbnb hosts pursuing the §469 STR loophole. Where each fits, where each falls short.
Best STR Tax Software for Airbnb Hosts: 2026 Comparison
STR tax software compared for Airbnb hosts: which tools capture the hours, mileage, and expense records the §469 loophole strategy requires (2026).
Best Tax Software for Airbnb Hosts: 2026 Comparison
Tax software for Airbnb hosts in 2026, sorted by host profile: year-round bookkeeping, mileage, PMS, filing. Which category actually fits your operation.
Can I Use the STR Tax Loophole If I Have a Regular Job?
Working a full-time job and want the STR tax loophole? Yes, it can work. The material-participation math, the three realistic paths, and when it does not.
Co-Hosts, Property Managers, and Material Participation: Who Counts as a Participant for §469
The §1.469-5T(a)(3) test requires more than 100 hours AND not less than any other individual. Co-hosts, cleaners, and managers count for §469.
Converting a Long-Term Rental to a Short-Term Rental: A Tax Decision Framework
A six-question framework for LTR owners considering STR conversion for the §469 strategy: legal, operational, personal-use, hours, economics, records.
Does Airbnb Send a 1099? 1099-K Thresholds and Reporting
Yes — Airbnb sends a Form 1099-K when gross payouts exceed the IRS threshold. Thresholds by year, what to do if you didn't get one, and how to report it.
Does Drive Time Count as Material-Participation Hours for an STR?
Reg. §1.469-5T is silent on travel time. IRS examiners commonly disallow it. CPAs vary. Why Field Ledger defaults to not auto-counting the drive.
Field Ledger vs DeductFlow — Which STR Tax Software Fits Your Setup
Field Ledger vs DeductFlow: honest comparison of two STR tax loophole tools. Pricing, capture UX, mileage, expenses — and which fits which host profile.
Field Ledger vs REPStracker vs Track Your STR: The Hours-Only Tracker Choice
Honest side-by-side of the hours-only §469 trackers: REPStracker vs Track Your STR vs Field Ledger. Where each fits, where each falls short, and how to pick.
Field Ledger vs Stessa — Which Fits STR Hosts Pursuing the §469 Loophole
Field Ledger vs Stessa: honest comparison for STR hosts. Stessa wins on bank-sync + portfolio scale; Field Ledger wins on §469 material-participation depth.
Field Ledger vs STR Tax Loophole Tracker: The Whole §469 Record vs Hours Alone
Honest comparison. STR Tax Loophole Tracker is a good hours-only mobile tracker. Field Ledger tracks the whole §469 record for short-term rental hosts.
Field Ledger vs track750 — Hours-Only vs the Whole Day
Field Ledger vs track750: honest comparison of two STR-loophole trackers. track750 wins on price + institutional backing; Field Ledger wins on capture surface.
Free Airbnb Guest-Stay Tracker: 7-Day Rule Spreadsheet Template
Free spreadsheet for STR hosts: log every booking, watch your rolling average customer use against the 7-day threshold, plus a personal-use companion tab.
Free Airbnb Schedule E Template: Downloadable Spreadsheet, 15 Categories
Free downloadable Schedule E spreadsheet for Airbnb hosts. 15 expense categories, one worked example, line-by-line notes, and 4 common host mistakes to avoid.
Free Personal-Use Days Log Template for STR Owners (§280A)
Free Google Sheets template for STR hosts: log §280A personal-use days per property with the four defensible categories (personal, repair, showing, other).
Help Center
Step-by-step guides for using Field Ledger: capturing entries, reviewing drafts, the material participation report, exports, documents, team, and billing.
How Many Hours for STR Material Participation?
Learn how many hours you need for material participation in a short term rental, how the IRS 500-hour test works, and how to count qualifying activities.
How to Depreciate Your Airbnb Property: STR Depreciation Guide
How to depreciate an Airbnb property: useful life, calculating your deduction, bonus depreciation, cost segregation, and avoiding recapture mistakes.
How to Log a Short-Term Rental Host's Workday in 90 Seconds
How a short-term rental host can log a full workday — hours, mileage, and expenses — in one plain-English entry a CPA can work from at year-end.
How to Prove Material Participation to the IRS
What records the IRS expects for a material participation claim, what auditors look for, and how to build a defensible audit file year-round for STR hosts.
How to Qualify for the STR Tax Loophole
Learn how to qualify for the STR tax loophole, what material participation means, what records to keep, and what software Airbnb hosts use to track it all.
How to Reconcile Your Airbnb 1099-K with Bank Deposits
Your Airbnb 1099-K shows gross bookings; your bank shows net deposits. Here's how to reconcile the two, find the gaps, and give your CPA numbers that tie out.
How to Track Airbnb Mileage for Taxes (Free Log Template)
Track every business mile from your Airbnb. IRS standard mileage rate, which trips qualify, what records the IRS expects, and a free log template included.
How to Track Material Participation for the STR Tax Loophole: A Year-Long Walkthrough
A month-by-month walkthrough of how STR hosts track material participation for the §469 loophole: January setup, weekly capture, mid-year checks, CPA handoff.
How to Track Your Airbnb Hosting Activity for Taxes
How to track Airbnb hosting activity for taxes: participation hours, mileage, expenses, and trips — and why the STR tax loophole depends on getting this right.
Long-Term Rental Losses and Your W-2 Salary: What Actually Offsets What
Long-term rental losses can't offset your W-2 salary by default. Here's the §469(i) $25k allowance, REPS math, and what happens to suspended losses.
Material Participation for Short-Term Rentals: All 7 IRS Tests
All 7 IRS material participation tests for short-term rentals, with examples of activities that count, what doesn't, and how to build a defensible log.
Multi-Property STR Records: What Changes at 2, 5, and 10 Rentals
How STR record-keeping changes as your portfolio grows: per-property §469 tests, when a §1.469-4 grouping matters, and where spreadsheets break.
Record Keeping Systems for STR Material Participation
Record keeping systems for STR material participation: spreadsheets, calendars, notes apps, purpose-built tools — with worked examples and a decision matrix.
Short-Term Rental Passive Activity Loss: When STR Losses Offset W-2 Income
Short-term rental losses are passive by default — the STR exception flips them non-passive and offsets W-2 income. The IRS two-part test, fully explained.
Thanks — your Schedule E template is on its way
Thanks for downloading the Field Ledger Schedule E template. Download link, what to expect next, and how the template pairs with your year-round records.
Thanks: your guest-stay tracker is on its way
Thanks for downloading the Field Ledger guest-stay tracker. Download link, what to expect next, and how the tracker pairs with your year-round records.
Thanks: your personal-use days log is ready
Thanks for downloading the Field Ledger §280A personal-use days log template. Download link and setup steps.
The 4-Log System Every STR Host Needs: Participation, Mileage, Expenses, Stays
STR hosts pursuing the §469 loophole need four separate logs: participation, mileage, expenses, guest stays. Here's what each answers.
The 7-Day Rule for Airbnb Hosts: How the STR Tax Loophole Actually Works
When your Airbnb averages 7 days or fewer per booking, losses may offset your salary instead of sitting suspended in the passive bucket. Formula and 4 examples.
The Reconstruction Problem: Why STR Material-Participation Records Fail on Audit
Why §469 material-participation records built in April for last year keep failing on audit, and what changes if the log is kept the day the work happens.