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Passive Activity Loss ATG - Exhibit 4.4: Activity Log

Publication Date - December, 2004

NOTE: This guide is current through the publication date. Since changes may have occurred after the publication date that would affect the accuracy of this document, no guarantees are made concerning the technical accuracy after the publication date.


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Exhibit 4.4: Activity Log

Business/Property:__________________           Year:____________

Complete the following by day:

Date Hours Spent

Description of Service Performed.

Be as specific as possible.

By each service, enter H or W for husband or wife.

If requested, how could activity be verified?

_________________________________________________________________________________

_________________________________________________________________________________

_________________________________________________________________________________

_________________________________________________________________________________

_________________________________________________________________________________

_________________________________________________________________________________

_________________________________________________________________________________

_________________________________________________________________________________

_________________________________________________________________________________

Under penalties of perjury, I declare that I have examined the information contained on this worksheet, including attached worksheets and statements,  and to the best of my knowledge and belief, it is true, correct and complete.

__________________________________                                ___________________

Signatures (both spouses, if married)                                                       Date

Reg. § 1.469-5T(f)(4) provides that reasonable means for proving hours may include a statement of services performed AND approximate hours based on appointment books, calendars, etc.  To meet his burden of proof under IRC 7491, the taxpayer must comply with the recordkeeping requirements of the regulations.


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Page Last Reviewed or Updated: 25-Sep-2014