US income tax reporting overview for hosts

Airbnb is legally required to collect tax information to determine if your earnings are subject to US federal and/or state tax information reporting.

If you meet the reporting requirements, we use this tax information to prepare your annual US information documentation (Form 1099/Form 1042-S) for filing with the IRS and/or your state. If we determine that you’re not subject to US and/or state tax information reporting, this information is not submitted to the tax authorities. 

Please respond promptly to any Airbnb enquiries for taxpayer information by providing the taxpayer information appropriate for you. Failure to provide the requested information may result in tax withholding, suspended payouts and the inability to accept future reservations.

Read also Taxes & Payouts.

Who is required to provide US taxpayer information?

As a host, you’re required to provide tax information to Airbnb if you’re:

1. A US citizen or resident that has a listing in or outside of the US 

Examples:

• A US citizen or tax resident with listings in Boston, MA
• A US citizen or tax resident with listings in Paris, France

2. A host with an active US listing, or a US payout method in your account 

Examples:

• A non-US tax resident with listings in San Francisco, CA
• A non-US tax resident with listings in Paris, France and a US payout method
• A non-US tax resident with listings in Paris, France and that provides a US government ID or US phone number

3. A host with no active US listing but that may have US indicators

Examples:

• US phone number
• Government-issued identification on file
• US payout method
• US IP address

If you meet any of these criteria, you’ll receive ongoing email communications and in-product notifications to provide your US tax information.

How do I provide taxpayer information?

• On your Account settings page, select Taxes
• Go to the Taxpayers section and select Add new tax info
• Select the country and the relevant form

Once you save your taxpayer information, it will appear in the Taxpayers section of your Account. If you are required to provide a US taxpayer identification number, we will submit it for validation against IRS records to help ensure reporting accuracy. You will be notified if any further action is required.

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 (check the IRS Substantial Presence Test)
  • Individuals born in Puerto Rico, the US Virgin Islands (USVI) and Guam are generally US Citizens
• Non-US residents that receive payouts from US listings on Airbnb and file a US tax return: Form W-8ECI. You need a US Taxpayer Identification Number to complete this form. (How to complete W-8ECI Instructions)
• Non-US residents receiving payouts from US listings on Airbnb and that do not file a US tax return should complete a Form W-8BEN/-E. This results in 30% US tax withholding being applied to payouts from your US listings. (How to complete W-8BEN Instructions)
• Non-US residents that do not receive payouts from US listings on Airbnb should complete a Form W-8BEN/-E. (How to complete W-8BEN Instructions)

Note: Bona fide residents of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the US Virgin Islands or American Samoa, who are not US citizens or US nationals, are generally considered by the IRS to be non-resident alien individuals, and should generally provide a W-8BEN if only hosting non-US listings.

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 (for Form W-9) or Form 1042-S (for Forms W-8ECI and W-8BEN/-E), which will be issued in the following January after the calendar year. Learn more about Form 1099-K.

What amounts are reported?

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 US taxpayer information?

If you have not provided your taxpayer information, your payouts may be suspended and your calendar may be blocked. This means you will not be able to accept any new reservations until your information is submitted.

If you receive payouts from Airbnb without having tax information on file, required tax withholdings will be deducted and remitted directly to the IRS and/or state tax authorities. Once these taxes are sent, Airbnb may not be able to refund you for the withheld amounts. However, you may be able to request a refund directly from the IRS or your state tax authority.