Tax documents from Airbnb - Airbnb Help Center (2024)

Airbnb issues several types of income/informationalUS tax documents annually. The type of documentyou may receive depends on the payment that you receive through our platform.

Note:You may receive more than one type of document, but they will report different payment types.

Tax document overview

This table provides a quick summary of the different tax documents issued by Airbnb. For additional information, please check the relevant sections on this page.

Form 1099-K

Form 1099-K reports gross payment transactions processed on your behalf by Airbnb. As a Third Party Settlement Organization (TPSO), Airbnb is required by the Internal Revenue Service (IRS) and state tax authorities to issue Form 1099-K to US citizen or US tax resident Hosts who meet 1099-K reporting thresholds.

You can learn more about US tax reporting for Hosts and US tax reporting for Co-Hosts.You can also check outourTax FAQ.

When Airbnb issues Form 1099-K

If you meet the US tax reporting requirements for a tax year, you should receive your tax form in the mail and/or find it available in the taxes section of your account by January 31 following the reportable calendar year.

Who is eligible to receive Form 1099-K

For calendar year 2023, you will be issued a Form 1099-K if you meet one or more of the following IRS federal reporting thresholds:

• You have received greater than $20,000 in gross payouts and had 200+ transactions in calendar year 2023.If you have multiple Airbnb accounts using the same tax identification number, these transactions will be aggregated to determine if you meet reporting thresholds. You will, however, still be issued separate From 1099-Ks for each account.
• You had US taxes withheld from your payments.
• Your resident state/district has a lower filing threshold for income taxes. Find the list of states/districts below.

States/districts with lower filing thresholds

The following states/districts have separate lower filing thresholds: Arkansas, District of Columbia, Illinois, New Jersey,Maryland, Massachusetts, Montana, Vermont, and Virginia. If you meet the state threshold but not the IRS Federal Threshold, the 1099-K will only be filed with your state.

Understanding your Form 1099-K

For Hosts (listing owners)

Gross payment transactions: A 1099-K form reports gross payment transactions processed on your behalf through Airbnb’s platform. The reported amounts represent gross reservation totals (including Airbnb taxes/Airbnb fees + any cleaning fees/pass through taxes, which you instructed us to collect and pay to you + any Co-Host payouts, if applicable) and Resolution payments received from guests.

The amounts are reported before the deduction of Airbnb fees/commissions. The totals do not adjust for reservation alterations and cancellations which were made after guest check-in.Payouts shared with Co-Hosts through the Co-Host payouts feature will not impact the amount which will be reported to the listing owner for tax information reporting purposes; the Host's Form 1099-K will include thefull gross reservation amount.

We recommend that you consult with a tax professional to understand how to report your 1099-K on your tax return and any deductions which may be available to you.

Example

For Co-Hosts

Federal income tax withholdings

If federal income tax has been withheld, the total amount withheld from you for the reportable calendar year will be reported on Box 4. We only withhold federal income taxes when we are legally required to do so. Common reasons we have to withhold federal incomes taxes are:

• We did not have your US taxpayer identification at the time of payout; or
• The IRS provided direct instructions to do so

Learn more aboutUS Tax Withholdings.

Multiple Airbnb accounts with the same tax ID

If you have multiple Airbnb accounts using the same tax identification number, the gross transaction amounts andreservation totals are aggregated to determine if you meet the IRS federal and/or state reporting thresholds.

If you meet the reporting requirements after you aggregate all your account totals, you will be issued a Form 1099-K for each account you have. For example, if you have four accounts, you will receive four separate Form 1099-Ks.

Single Airbnb account with multiple taxpayers

If your user account has multiple active tax payer IDs and multiple Form 1099s have been issued, you will need to aggregate the totals from all the Form 1099s and then reconcile against the earnings dashboard output totals.

If a Host has set up Co-Host payouts, the Co-Host(s) will add their taxpayer information and will receive their own Form 1099 from within their own Airbnb account.

How to Reconcile your Form 1099-K

Use your Earnings Summary and/or Transaction History in your account to help you reconcile your Form 1099-K.

Earnings Summary

• Gross Earnings:This corresponds to Box 1a on your Form 1099-K. This includes amounts such as, the nightly rate, cleanings fees, taxes which are collected and passed to you (pass-through taxes), payouts to Co-Hosts and resolutions, as applicable
• Airbnb Service Fees:This represents the total fees deducted from your gross earnings
• Adjustments column:This shows any adjustments to your payouts

Earnings dashboard

• In the earnings dashboard > Paid section > Show all paid, select the relevant time frame (ex: January 2023–December 2023), then Apply
• Next, select Get report > Create report to download the .csv file
• Open the CSV file and filter the Earnings Year column for the applicable tax year (example: 2023)
• Under the Type column, uncheck Resolution Adjustment and Payout
• The gross reportable income is the total of the Amount and Host Fee columns—and should correspond to Box 1a of your Form 1099-K

If there are any negative adjustments, you will need to exclude these as Form 1099-K reports on gross transactions before adjustments. Other columns,including Cleaning Fee/ Management Fee/Occupancy Taxes, are itemized amounts and, if reportable, are already included as part of the Amount figure. Occupancy taxes collected and remitted by Airbnb are not considered in your Gross Amount.

Note:

• If you have also received a Form 1099-MISC form, the Yearly earnings report and earnings dashboard will include these transactions.
• If your user account has multiple active tax payer IDs and multiple Form 1099s have been issued, you will need to aggregate the totals from all the Form 1099s and then reconcile against the earnings dashboard output totals.

Form 1099-MISC

Form 1099-MISC is a tax document Airbnb issues to US citizen/tax resident Hosts or Co-Hostswho receive other reportable income from Airbnb. Generally, this form will report promotional payments, bonuses, awards, incentives, and Airbnb settled resolution payments which are considered reportable payments and are not included on Form 1099-K and/or Form 1099-NEC.

Luxury Retreats Hosts or Co-Hostswho are US citizen/tax residents and have earned $600 or more in the calendar year will receive a Form 1099-MISC. Amounts reported on the Form 1099-MISC are reported at gross (before our commission/fees are deducted).

Note: If your tax classification is a C or S Corporation (including LLC classified as a C or S Corporation) as indicated on your Form W-9, you may be exempt from receiving a Form 1099-MISC document.

Form 1099-NEC

Form 1099-NEC is a tax document Airbnb issues to US citizen/tax resident service providers, such as photographers, translators, and concierge, who are paid $600 or more (in aggregate) during the calendar year. The amounts on this form are reported gross of any Airbnb service fees (as applicable).

Note: If your tax classification is a C or S Corporation (including LLC classified as a C or S Corporation) as indicated on your Form W-9, you may be exempt from receiving a Form 1099-NEC document.

If you are not an Airbnb Host and you provide services for Airbnb but have been contracted by a third-party vendor, your tax document will be issued by that third-party vendor. The document type you receive from that third party will depend on their tax classification and reporting requirements.

Form 1042-S

Form 1042-S is a tax document Airbnb issues to non-US citizen/tax resident Hosts (Airbnb and Luxury Retreats) who submitted a Form W-8 and receive earnings from Airbnb that are US sourced. Amounts reported on the Form 1042-S are reported at gross (before our commission/fees are deducted).

Where toaccess the tax documents issued to you

If a tax document was issued to you, you can get a copy of it in your Airbnb account.

• Click on your profile picture and select Account
• On the Account page, select Taxes
• Under the Taxpayers tab, select the > icon
• TheTax documents tab shows alist of tax documents issued to you (up to 4 years)

Alternatively, you can find all tax documentsat user account level:

1. Go to earnings dashboard
2. Select Taxes information > Tax documents

Note:Go to Tax documents to find a list of all tax documents issued to you over the last 4 years.Refer to the “Your 202X Tax Form(s) Is Ready!” email Airbnb sent, which would've referenced a Form 1099 if you arereceiving one.

Resolving problems with tax documents

If you are having problems reconciling your transactions to your tax documents or if the name, tax identification number, or amount on your tax document is incorrect, check out our instructions for requesting a correction.

Note: We can only provide a revised form after we research the issue and confirm any potential errors.

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