Airbnb tax.note

Source: /Volumes/X9 Pro/ObsNotes/YoudaoYunNotes/Airbnb tax.note.pdf Converted: 2025-12-10 12:17:05

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Resources for the 2017 US Tax Season

As a host, your earnings may be subject to US income taxes. We expect all hosts to

comply with the tax regulations in their area, and encourage you to consult a tax

professional if you need advice on reporting your income.

Ernst and Young (“EY”) has prepared an overview of tax considerations for Airbnb hosts

relating to the US taxation of rental income. This information provides an overview of how

to complete your US income tax return as well as some of your tax responsibilities as an

Airbnb host. .

Exemptions:

If you use a dwelling unit as a home and you rent it less than 15 days during the year, its

primary function is not considered to be rental. You are not required to report the rental

income and rental expenses from this activity on Schedule C or E (Form 1040). The

expenses, including qualified mortgage interest, property taxes, and any qualified casualty

loss will be reported as normally allowed on Schedule A (Form 1040). See the Instructions

for Schedule A (Form 1040) for more information on

deducting these expenses.

Should I expect to receive a tax form from Airbnb?

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.

2017 earnings summary (US-only)

Access EY’s “General guidance on the taxation of rental income” here

https://www.airbnb.com/help/article/414/should-i-expect-to-receive-a-tax-form-from-airbnb

All transactions paid out in the 2017 calendar year are included in your

. All transactions paid out in the 2017 calendar year are a part of

the report, including both net and gross earnings. Gross earnings include any

withholdings or adjustments that may have reduced payouts throughout the year. These

amounts can be useful for income tax reporting purposes.

Transaction Histor

y > Earnings Summary