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 document, but they will report different payment types.
This table provides a quick summary of the different tax documents issued by Airbnb. For additional information, please check the relevant sections on this page.
Document type | Payment type | Payment threshold | Document available by |
1099-K | Airbnb hosts or co-hosts who are US citizens or US tax residents with reservation and/or Experiences transactions | More than $5,000 in gross transactions in 2024 | January 31 following the reportable calendar year |
1099-MISC | Hosts or co-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 | $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 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 who meet 1099-K reporting thresholds.
You can learn more about US tax reporting for hosts and US tax reporting for co-hosts. You can also check out our Tax FAQ.
On November 26, 2024, the IRS released Notice 2024-85, stating that 2024 and 2025 will be the final transition period in implementing the amended minimum threshold for reportable payments in settlement of third-party network transactions. The threshold was enacted in the American Rescue Plan Act of 2021.
According to the IRS, third-party settlement organizations, like Airbnb, will be required to report transactions when the amount of total transaction payments exceeds $5,000 in 2024 and $2,500 in 2025. For calendar-year 2026 and later years, the Form 1099-K threshold will be transaction payments exceeding $600.
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.
For calendar year 2024, you will be issued a Form 1099-K if you meet one or more of the following IRS federal reporting thresholds:
The following states/districts have separate lower filing thresholds: Arkansas, District of Columbia, Illinois, New Jersey, Maryland, Massachusetts, Montana, 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.
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 + any Co-host payouts, if applicable) 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. Payouts shared with co-hosts through the Co-host payouts feature will not impact the amount which will be reported to the listing owner for tax information reporting purposes; the host's Form 1099-K will include the full gross reservation amount.
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
| $500 |
| $90 |
| $10 |
= Total 1099-K Reported to Host | $600 |
| -$18 |
| -$114.40 |
= Net Payout to host | $467.60 |
Payment transactions: A 1099-K form reports payment transactions processed on your behalf through Airbnb’s platform. The reported amounts represent the amount you received as specified by the listing owner.
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.
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 determine we are legally required to do so under applicable US tax rules. Common reasons we have to withhold federal incomes taxes are:
Learn more about US Tax Withholdings.
If you have multiple Airbnb accounts using the same tax identification number, the gross transaction amounts and reservation totals are aggregated to determine if you meet the IRS federal and/or state reporting thresholds.
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 separate Form 1099-Ks.
Your Form 1099-K will be reported according to the tax form assigned to the respective payout method. Only one tax form can be associated with a single payout method. Reporting eligibility is determined by looking at each tax form and the respective tax identification number.
If a host has set up co-host payouts, the co-host(s) will add their taxpayer information and will receive their own Form 1099 from within their own Airbnb account.
Use your Earnings Summary and/or Transaction History in your account to help you reconcile 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. Other columns, including Cleaning Fee/ Management Fee/Occupancy Taxes, are itemized amounts and, if reportable, are already included as part of the Amount figure. Occupancy taxes collected and remitted by Airbnb are not considered in your Gross Amount.
Note:
Form 1099-MISC is a tax document Airbnb issues to US citizen/tax resident hosts or Co-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.
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 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 you 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 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).
If a tax document was issued to you, you can get a copy of it in your Airbnb account.
Alternatively, you can find all tax documents at user account level:
Note: Go to Tax documents to find a list of all tax documents issued to you over the last 4 years. Refer to the “Your 202X Tax Form(s) Is Ready!” email Airbnb sent, which would've referenced a Form 1099 if you are receiving one.
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, check out our instructions for requesting a correction.
Note: We can only provide a revised form after we research the issue and confirm any potential errors.