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Tax documents from Airbnb

Airbnb issues several types of income/informational US tax documents annually. The type of document you may receive depends on the payment that you receive through our platform. 

Note: You may receive more than one type of form, but they will report different payment types.

Tax document overview

This table provides a quick summary of the different tax documents issued by Airbnb. For additional information, please see the relevant sections on this page.

Document type

Payment type

Payment threshold

Document available by

1099-K

Airbnb Hosts who are US citizens or US tax residents with reservations and/or experiences transactions.

Greater than $20,000 and 200+ reservations for calendar year 2022.



For calendar year 2023, see 1099-K section on this page.

January 31 following the reportable calendar year.

1099-MISC

Hosts who are US citizens or US tax residents and received other reportable income such as bonuses, awards, incentives, Airbnb settled resolutions, and other miscellaneous payments.



Luxury Retreats Hosts who are US taxpayers receiving rental and other payments.

$600 or more in aggregate during the calendar year.

January 31 following the reportable calendar year.

1099-NEC

Airbnb service providers including photographers, translators, and other service providers who are US citizens or US tax residents.

$600 or more in aggregate during the calendar year.

January 31 following the reportable calendar year.

Form 1042-S

Non-US Hosts who provided a W-8 form and received payments which are from US sources.

$1 or more

March 15 following the reportable calendar year.

Form 1099-K

Form 1099-K reports gross payment transactions processed on your behalf by Airbnb. As a Third Party Settlement Organization (TPSO), Airbnb is required by the Internal Revenue Service (IRS) and state tax authorities to issue Form 1099-K to US citizen or US tax resident Hosts that meet 1099-K reporting thresholds.

To learn more US tax obligations, see our US income tax overview and our Tax FAQ.

On December 23, 2022, the IRS announced a delay in a change to reporting thresholds, which was enacted as part of the American Rescue Plan of 2021, for third-party settlement organizations which was due to take effect for the 2022 tax filing season.

The result of the delay means that Airbnb will not be required to file 1099-Ks according to the $600 threshold . Accordingly, for calendar year 2022, we will only issue 1099-Ks as per the greater than $20,000 and 200+ reservations threshold.

When does Airbnb issue Form 1099-K?

If you meet the US tax reporting requirements for a tax year, you should receive your tax form in the mail and/or find it available in the taxes section of your account by January 31 following the reportable calendar year.

Who is eligible to receive Form 1099-K?

For calendar year 2022, you will be issued a Form 1099-K if you meet one or more of the following IRS federal reporting thresholds:

  • You have received greater than $20,000 in gross payouts and had 200+ reservations in calendar year 2022
  • You had US taxes withheld from your payments
  • Your resident state/district has a lower filing threshold for income taxes. See the list of states/districts below

States with lower filing thresholds

The following states have separate lower filing thresholds: District of Columbia, Illinois, Maryland, Massachusetts, Missouri, Vermont, and Virginia. If you meet the state threshold but not the IRS Federal Threshold, the 1099-K will only be filed with your state.

Understanding your Form 1099-K

Gross payment transactions: A 1099-K form reports gross payment transactions processed on your behalf through Airbnb’s platform. The reported amounts represent gross reservation totals (including Airbnb taxes/Airbnb fees + any cleaning fees/ pass through taxes, which you instructed us to collect and pay to you) and Resolution payments received from guests.

The amounts are reported before the deduction of Airbnb fees/commissions. The totals do not adjust for reservation alterations and cancellations which were made after Guest check-in. We recommend that you consult with a tax professional to understand how to report your 1099-K on your tax return and any deductions which may be available to you.

Example

  • $100 night x 7 nights

$700

  • Cleaning Fees

$50

  • Local Taxes/Fees (pass-through)

$10

= Total 1099-K Reported

$760

  • Airbnb Fees

-$21

= Net Payout to Host

$739

Federal income tax withholdings

If federal income tax has been withheld,  the total amount withheld from you for the reportable calendar year will be reported on Box 4.  We only withhold federal income taxes when we are legally required to do so.  Common reasons we have to withhold federal incomes taxes are: 

  • We did not have your US taxpayer identification at the time of payout; or 
  • The IRS provided direct instructions to do so

Learn more about US Tax Withholdings.

Multiple Airbnb accounts with the same tax ID

If you have multiple Airbnb accounts using the same tax identification number, the reservation totals are aggregated to determine if you meet the IRS federal reporting threshold.

If you meet the reporting requirements after you aggregate all your account totals, you will be issued a Form 1099-K for each account you have. For example, if you have four accounts, you will receive four Form 1099-Ks.

Single Airbnb account with multiple taxpayers

If your user account has multiple active tax payer IDs and multiple Form 1099s have been issued, you will need to aggregate the totals from all the Form 1099s and then reconcile against the Transaction History output totals.

How to Reconcile your Form 1099-K

Use your Earnings Summary and/or Transaction History in your account to help you reconcile your Form 1099-K.

Earnings Summary

  • Gross Earnings: corresponds to Box 1a on your Form 1099-K
  • Airbnb Service Fees: represents the total fees deducted from your gross earnings
  • Adjustments column: shows any adjustments to your payouts

Transaction History

  • Under the Completed Payouts tab, select the relevant timeframe (For example: January 2022–December 2022)
  • Next, under the Export CSV dropdown, select Download CSV file
  • Open the CSV file and filter the Earnings Year column for the tax year
  • Under the Type column, uncheck Resolution Adjustment and Payout
  • The gross reportable income is the total of the Amount and Host Fee columns—and should correspond to Box 1a of your Form 1099-K

If there are any negative adjustments, you will need to exclude these as Form 1099-K reports on gross transactions before adjustments. Ignore the other columns, including Cleaning Fee/ Management Fee/ Occupancy Taxes columns.

Note:

  • If you also received a Form 1099-MISC form, the earnings summary and transaction history will include these transactions.
  • If your user account has multiple active tax payer IDs and multiple Form 1099s have been issued, you will need to aggregate the totals from all the Form 1099s and then reconcile against the Transaction History output totals.

    Form 1099-MISC

    Form 1099-MISC is a tax document Airbnb issues to US citizen/tax resident Hosts who receive other reportable income from Airbnb. Generally, this form will report promotional payments, bonuses, awards, incentives, and Airbnb settled resolution payments which are considered reportable payments and are not included on Form 1099-K and/or Form 1099-NEC.

    Luxury Retreats Hosts who are US citizen/tax residents and have earned $600 or more in the calendar year will receive a Form 1099-MISC. Amounts reported on the Form 1099-MISC are reported at gross (before our commission/fees are deducted).

    Note: If your tax classification is a C or S Corporation (including LLC classified as a C or S Corporation) as indicated on your Form W-9, you may be exempt from receiving a Form 1099-MISC document.

    Form 1099-NEC

    Form 1099-NEC is a tax document Airbnb issues to US citizen/tax resident service providers, such as photographers, translators, and concierge, who are paid $600 or more (in aggregate) during the calendar year. The amounts on this form are reported gross of any Airbnb service fees (as applicable).

    Note: If your tax classification is a C or S Corporation (including LLC classified as a C or S Corporation) as indicated on your Form W-9, you may be exempt from receiving a Form 1099-NEC document.

    If you are not an Airbnb Host and provide services for Airbnb but have been contracted by a third-party vendor, your tax document will be issued by that third-party vendor. The document type you receive from that third party will depend on their tax classification and reporting requirements.

    Form 1042-S

    Form 1042-S is a tax document Airbnb issues to non-US citizen/tax resident Hosts (Airbnb and Luxury Retreats) who submitted a Form W-8 and receive earnings from Airbnb that are US sourced. Amounts reported on the Form 1042-S are reported at gross (before our commission/fees are deducted).

    Where can I access tax documents issued to me?

    If a tax document was issued to you, you can get a copy of it in your Airbnb account.

    • Click on your host profile picture and select Account
    • On the Account page, select Taxes
    • Under the Taxpayers tab, select the > icon
    • The Tax documents tab shows a list of tax documents issued to you (up to 4 years)

    Alternatively, you can find all tax documents at user account level:

    • Click on your host profile picture and select Account
    • On the Account page, select Taxes

    Go to Tax documents tab to see list of all tax documents issued to you over the last four years

    Resolving problems with tax documents

    If you are having problems reconciling your transactions to your tax documents or if the name, tax identification number, or amount on your tax document is incorrect, please contact us.

    Note: We can only provide a revised form after we research the issue and confirm any potential errors.

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