US income tax reporting overview for Co-Hosts (2024)

The Internal Revenue Service (IRS) requires Airbnb to collect tax information to determine if your earnings are subject to US tax information reporting.

If you meet the reporting requirements, we use this tax information to prepare your annual US information documentation (Form 1099) for filing with the IRS and/or your state.

Please respond to any Airbnb enquiries for taxpayer information by providing the taxpayer information appropriate for you. If we determine that you’re not subject to US or state tax information reporting, this information is not submitted to the tax authorities.

Who is required to provide US taxpayer information?

1. A US citizen or US tax resident that is providing Co-Host services in the US or abroad
2. A Co-Host who has one or more of the following on their account:
   • US phone number
   • US government-issued ID
   • US or USD payout method

How do I provide US taxpayer information?

1. Select the appropriateUS taxpayer info form(Account Settings >Taxes > Add new tax info)
2. Click Next
3. Fill out the form and click Submit
   

Once you save your taxpayer information, it will appear in the Taxpayers section of your account.

Note: It may take up to 48 hours for our platform to fully process your tax form, during which time you may continue to receive requests to add your taxpayer information.

What’s the right form to use?

• All US citizens or US tax residents, or US formed/registered business entities: Form W-9. (W-9 Instructions)
  • US tax residents: Green Card Holders or individuals present in the US for a certain period of time (see the IRS Substantial Presence Test)
• Non-US resident taxpayers not performing services in the United States, please complete a Form W-8BEN/-E (W-8BEN Instructions). Completing this form will exempt you from US tax information reporting and withholding on income which is not considered US-sourced.

Note: Bona fide residents of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the US Virgin Islands, or American Samoa providing co-hosting services abroad are generally considered by the IRS to be non-resident alien individuals, and should generally provide a W-8BEN. This will exempt the Co-Host recipient from US 1099-K tax information reporting.

If you are unsure which tax form is applicable to you, we recommend that you consult with a tax professional. Airbnb cannot provide you with any tax advice.

Where is the information that I provide reflected?

If you’re subject to tax information reporting, the information you provide will be reflected on your calendar year Form 1099-K, which will be issued in January each year. Learn more about Form 1099-K.

What amounts are reported?

For the purposes of US tax reporting, Co-Host payouts are considered to be secondary transactions separate from the reservation booking. The listing owner will receive tax documents reporting the gross amount of the entire reservation(before deducting Airbnb fees, and if applicable, any taxes and Co-Host payouts).

What happens if I don’t provide any taxpayer information?

If we’ve requested your taxpayer information and you do not submit the required tax form, your payouts may be suspended.

If you are receiving payouts without tax information on file, tax withholdings will be deducted and remitted to the IRS. After these taxes are remitted, Airbnb may not be able to refund you these taxes. In addition, please be aware that without a tax identification number, it may be very difficult to claim any refund from the IRS for these taxes withheld.

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