US tax information validation
Airbnb uses the Internal Revenue Service Taxpayer Information Number matching database to verify your taxpayer information. This helps us reduce filing issues which may impact your tax return filings, and avoid any enforcement actions the IRS may instruct us to take on your payouts.
IRS data verification
The IRS database verifies the following information from your Form W-9 or W-8ECI:
- "US tax ID number": IRS verifies if this is a valid US tax ID number
- "Taxpayer or business name”: IRS verifies this corresponds to the “US tax ID number”
When providing us with your taxpayer information, make sure the following information is correct:
- US tax ID number: This is usually your Social Security number (individuals) or the Employer Identification Number (business entities).
- Taxpayer or business name: Enter your full legal name exactly as shown on your social security card (individuals) or Form SS-4 (business entities). The name shown here must match the US tax ID number that you provide.
Validation email notifications
When you submit your tax information to us, we submit this information to the IRS for validation. Currently, we perform this once a quarter. You will then receive an email with validation results. The following are the possible responses you may receive:
- The taxpayer info you submitted is valid: No issues.
- Your US tax info failed IRS validation: The email will provide a general reason why your taxpayer information failed IRS validation. You’ll need to review the information you submitted.
Common tax form errors
Common tax form errors that can lead to a tax identification number mismatch are:
- Tax ID number doesn’t match IRS records: This means the tax identification number you provided does not exist in the IRS database. You will need to submit a corrected Form W-9.
- Taxpayer name doesn’t correspond with the tax ID number you provided: Check that the taxpayer name that you entered on the “Taxpayer or business name” line corresponds to the US tax ID number you provided.
Completing Form W-9
Name typos and similar errors
When populating the “Full name” field on your Form W-9, enter your full legal name exactly as shown on your social security card (individuals) or Form SS-4 (business entities).
- Omit any special characters that are part of the business name with the exception of hyphens (-) and ampersands (&)
- If the individual name or business name contains an apostrophe, it is recommended that you leave it out and replace with a space
Note: If you need to correct your name on your social security card, you may need to contact the Social Security Administration.
Sole proprietorships or single-member LLCs
If you operate as a sole proprietorship or a single-member LLC, per the IRS Form W-9 instructions (page 3) you should provide us:
- Taxpayer or business name: Enter your name as shown on your personal US tax return (e.g. Form 1040/1040A/1040EZ)
- Disregarded entity name: Enter your LLC, business, trade, or “doing business as” name
Tax Identification Number: This number should be your personal tax identification number and not that of the single member LLC.
- Full name: Mary Jones
- Business/disregarded entity: Best Host, LLC
- Tax Identification Number: XXX-XX-XX32 (Mary’s SSN)
IRS tax withholding enforcement (B-notice)
Each year, the IRS formally notifies us of name/tax identification number errors which have been detected on the Form 1099s filed for the previous calendar year.
Similar to our tax identification number matching process (as described above), the IRS undergoes a process to match the taxpayer name and tax identification information listed on the Form 1099 against their database. If a validation error occurs, the IRS will instruct us to notify you and take enforcement action if you do not correct the error.
- First B-notice: If you receive a “first B-notice”, you will need to delete your old Form W-9 and resubmit a corrected Form W-9 immediately or be subject to tax withholding until a corrected Form W-9 is submitted. See how to submit your tax information.
- Second B-notice: If you receive a “second B-notice”, this means that you have received two notices from us within the last three years. We will withhold US taxes from your payouts until you provide us with a copy of your social security card (for individuals), or an IRS Letter 147C (for non-individuals). Please contact us to submit your documentation through a customer service ticket within your Airbnb account. Never provide your personal information over the phone.
If you need further assistance, or if you believe the information you provided matches your government-issued documents, please contact us.
You will be asked to provide a copy of your document(s) as an attachment to a customer service ticket within your Airbnb account. Never provide your personal information over the phone.
- If you're thinking about becoming an Airbnb Host, here's some information to help you understand the laws in your city.
- HostGet info on how to complete your Form W-9.
- HostFor the tax years 2021 and onwards, Hosts in Denmark will be required to create a unique code with the Danish tax authorities (Skat.dk) to c…