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AirBnb Hosts and Taxes
Taxation of Airbnb Hosts
Persons subject to US income tax
Airbnb Rental Income
What tax information does Airbnb provide
Deductible Expenses For Airbnb Owners
Proration of Rental Expenses
Repairs versus Replacements in Airbnb properties
Depreciation - Paper Losses and Your Bottom Line
Limits On Rental Losses

What tax information does Airbnb provide

When it comes time to file your taxes what exactly does Airbnb send you to file your taxes? Learn what they mail out in this section.

What tax information will Airbnb provide

An Airbnb host can refer to this Airbnb Help Center article at https://www.airbnb.com/help/article/414/what-tax-forms-should-i-expect-to-receive-from-airbnb?topic=248 as a guide to determining what tax forms Airbnb may provide to assist with reporting gross rental income for any calendar year.

Should I expect to receive a tax form from Airbnb?

Depending on your account status, the taxpayer information you've submitted to Airbnb, and other factors, you may receive a tax form from Airbnb.

As always, Dean can help you with reporting your income. If you think you've submitted the wrong information, you can make changes to taxpayer information you've already submitted.

Airbnb expects to issue tax forms to the following categories of persons:

US persons who have earned over $20,000 and had 200+ reservations

The US Internal Revenue Service (IRS) requires US companies that process payments, including Airbnb, to report gross earnings for all US users who earn over $20,000 and have 200+ transactions in the calendar year.

If you exceed both IRS thresholds in a calendar year, Airbnb will issue you a Form 1099-K.

Delivery of Form 1099-K

Any Form 1099-K issued to you will be available in your Payout Preferences.

You'll receive an email notification when your form is ready, typically in late January of each year. We also mail a copy to the address you provided along with your taxpayer information unless you opted for electronic delivery only.

You may receive more than one Form 1099-K if your taxpayer information is listed on multiple Airbnb accounts.

Non-US persons who have submitted a Form W-8

Hosts with US-sourced earnings who have submitted a Form W-8 will be provided a Form 1042-S.

Delivery of Form 1042-S

You'll receive a Form 1042-S in the mail at the address you entered when you submitted your tax information, typically in late February of each year. The IRS requires that we mail Form 1042-S by the end of March.

Hosts that had taxes withheld from their payouts

If taxes were withheld from your payouts during the calendar year (applies to both US and non-US hosts), you’ll be provided with the appropriate tax form so that you may account for the withholdings on your income tax return. 

Airbnb service providers (photographers, translators, others)

Airbnb service providers, including photographers, translators, and additional service providers, will receive a Form 1099-MISC.

Delivery of Form 1099-MISC

Any Form 1099-MISC issued to you will be available in your Payout Preferences.

You'll receive an email notification when your form is ready, typically in late January of each year.

They will also mail a copy to the address you provided along with your taxpayer information unless you opted for electronic delivery only.

How do I change my taxpayer information?

To update your taxpayer information:

  1. Go to your Payout Preferences on airbnb.com
  2. To the right of your Taxpayer Information, click Options
  3. Select Edit

Some fields aren't editable, so if you're trying to change your tax ID number, tax classification, or enter a different taxpayer entirely, please add a new taxpayer.

If you’ve added more than one taxpayer, you’ll be able to remove any record that is not your default by clicking Options > Delete.

Why are taxes being withheld from my payouts?

If you received a request to submit your taxpayer information and haven't provided it yet, we may be required to withhold 28% from your payouts and remit the withholdings to the US Internal Revenue Service (IRS).

You can avoid this by submitting your taxpayer information.

Once we receive your information, we won't withhold from your future payouts.

However, any amounts that have already been withheld and remitted to the IRS cannot be returned to you by Airbnb.

The total amount withheld will be included on any tax forms issued to you so that you may account for these withholdings on your income tax return.

Ask Dean if you need assistance accounting for any withholdings that have been remitted to the IRS on your behalf.

W-8BEN Taxpayers (Non-US persons with US listings)

Unless valid tax treaty benefits have been claimed on your W-8BEN, Airbnb is required to withhold 30% of all payouts from US listings hosted by non-US persons and remit the funds directly to the IRS.

At the end of the year, Airbnb will report the total amount withheld and earnings to you on a Form 1042-S.