When you might 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, we encourage you to consult a tax professional for assistance 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+ transactions
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.
Starting on 1 January 2022, the IRS requires US companies to report gross earnings for all US users who earn over $600 in the calendar year. If you exceed the IRS threshold in a calendar year, Airbnb will issue you with a Form 1099-K.
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 with a Form 1042-S.
Hosts who have had taxes withheld from their payouts
If taxes have been 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. Read more about withheld taxes.
Airbnb service providers (photographers, translators, others)
Airbnb service providers, including photographers, translators, and other service providers who have earned $600 or more in the calendar year will receive a Form 1099-NEC.
Other reportable income
Hosts who have received $600 or more in the calendar year in other reportable income such as bonuses, awards, incentives, or other payments from Airbnb will be issued with a Form 1099-MISC.
Hosts in states with lower reporting thresholds
Several US states have separate filing thresholds much lower than the Federal (IRS) threshold of $20,000 and 200 transactions. If you are a resident of a state which has a lower reporting threshold, a Form 1099-K will be issued to you and filed with the state in accordance with your state’s reporting requirements. Your state residency is determined by the address you provided on your Form W-9.
The following states currently have lower reporting thresholds (list subject to change): California, District of Columbia, Illinois, Maryland, Massachusetts, Missouri, Vermont and Virginia.
Beginning 1 January 2022, the IRS requires US payers to report annual gross earnings for all US users who earn over $600 in the calendar year. If you meet federal and/or state thresholds, you’ll receive a printed form that has been filed with your respective state. This new 1099 reporting threshold will be effective for calendar year 2022 transactions.
Luxury Retreats Hosts
US Luxury Retreats Hosts who have earned over $600
Luxury Retreats Hosts who have submitted a Form W-9 and have earned $600 or more in the calendar year will receive a Form 1099-MISC. Amounts are reported inclusive of commission.
Non-US Luxury Retreats Hosts who have submitted a Form W-8
Luxury Retreats Hosts with US-sourced earnings who have submitted a Form W-8 will be provided a Form 1042-S.
Delivery of Form 1099-K
Any Form 1099-K issued to you will be available in your Taxes section of your Account. You'll receive an email notification when your form is ready, typically in late January of each year. We also post 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.
Delivery of Form 1099-NEC & Form 1099-MISC
Any Form 1099-NEC and/or 1099-MISC issued to you will be available in your Taxes section of your Account. You'll receive an email notification when your form is ready, typically in late January of each year. We also post a copy to the address you provided along with your taxpayer information, unless you opted for electronic delivery only.
Delivery of Form 1042-S
You'll receive a Form 1042-S in the post at the address you entered when you submitted your tax information, typically in late February of each year. The IRS requires that we post Form 1042-S by mid-March.
- How-to•HostHow do taxes work for hosts?Taxes rules can be complex and there can be different rules per region. We have info to help guide you.
- Rules•HostWhat expenses are deductible from my Airbnb income as a host of a stay?Deductible items may include rent, mortgage, cleaning fees, rental commissions, insurance, and other expenses.
- How-to•HostWhy Airbnb is requesting your US taxpayer informationAs a US company, we're required to collect certain taxpayer information from hosts who have US-sourced income.