Anyone have ideas on what kind of records are needed to prove the 250 hrs? <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-drop/td-reg-107892-18.pdf">https://www.irs.gov/pub/irs-drop/td-reg-10789...> page 17 says: "Under the proposed safe harbor, a rental real estate enterprise may be treated as a trade or business for purposes of section 199A if at least at least 250 hours of services are performed each taxable year with respect to the enterprise."... "The proposed safe harbor also would require that separate books and records and separate bank accounts be maintained for the rental real estate enterprise." Then I saw Paragraph "C" at the bottom of page 7 <a rel="nofollow" target="_blank" href="
https://www.irs.gov/pub/irs-drop/n-19-07.pdf">https://www.irs.gov/pub/irs-drop/n-19-07.pdf</a> : "The taxpayer maintains contemporaneous records, including time reports, logs, or similar documents, regarding the following: (i) hours of all services performed; (ii) description of all services performed; (iii) dates on which such services were performed; and (iv) who performed the services." Seems like more records to maintain for small landlords.
