Airbnb sends a 1099-NEC or 1099-K to hosts who earn above a certain threshold, but the form and threshold depend on your location and payment method
Yes, Airbnb issues tax forms to hosts, but not to every host. If you earned money through Airbnb in the past year, you may receive either a 1099-NEC (Miscellaneous Income) or a 1099-K (Payment Card Transactions), depending on how much you made and where you live. The threshold that triggers a form has changed in recent years, and it varies by state.
The IRS requires payment platforms like Airbnb to report host income above certain amounts. Airbnb's responsibility is to send you a copy and file a copy with the IRS. You are responsible for reporting all your Airbnb income on your tax return, whether or not you receive a form—but receiving a form means the IRS has a record of that income and will expect to see it reported.
Key Takeaways
- Airbnb issues 1099-NEC forms to hosts in most states when annual earnings reach $600 or more, though some states have different thresholds.
- A 1099-K may be issued instead of or in addition to a 1099-NEC depending on your payment method and the state where your property is located.
- You must report all Airbnb income on your tax return regardless of whether you receive a 1099 form.
- Forms are typically mailed by January 31 each year for the previous calendar year's earnings.
- If you do not receive an expected form, contact Airbnb's tax support or check your Airbnb account for a digital copy.
The $600 threshold and state variations
As of 2024, Airbnb issues a 1099-NEC to hosts in most states when earnings reach $600 or more in a calendar year. This threshold came into effect for the 2022 tax year. Before that, the threshold was $20,000 and 200 transactions, which meant many hosts never received a form even though they owed taxes.
However, some states have set their own thresholds that differ from the federal $600 rule. A few states require reporting at lower amounts, and some have no state income tax at all. Your state's threshold determines whether Airbnb must issue you a form under state law, separate from federal requirements. If you are unsure what your state requires, check your state's department of revenue website or ask a tax professional.
Even if your earnings fall below the threshold for receiving a form, you still owe taxes on that income. The form is a reporting tool for the IRS, not a information of whether you owe taxes.
1099-NEC versus 1099-K: which form you receive
Airbnb typically issues a 1099-NEC to most hosts because Airbnb is classified as a payment settlement entity that reports miscellaneous income. The 1099-NEC shows your total earnings for the year in Box 1 (Miscellaneous Income).
In some cases, you may receive a 1099-K instead, which reports payment card transactions. This happens when your bookings are processed through a credit card network rather than Airbnb's direct payment system. The 1099-K breaks down transactions by month and can be more detailed than a 1099-NEC.
You may also receive both forms if your account processed payments through multiple methods. If you receive more than one form, make sure the total income reported across all forms matches your Airbnb earnings statement. If there is a discrepancy, contact Airbnb before filing your taxes.
When and how Airbnb sends your form
Airbnb mails 1099 forms by January 31 each year for the previous calendar year's income. For example, earnings from January through December 2023 would appear on a form mailed by January 31, 2024. The form is sent to the address on file with your Airbnb account.
You can also view your form online through your Airbnb account before the physical copy arrives. Log into your account, go to Account Settings, then Tax Documents, and look for the 1099 section. A digital copy is often available there before the mailed version reaches you.
If you move during the tax year or after the year ends, update your address in your Airbnb account as soon as possible. If you do not receive your form by early February, check your account for a digital version first, then contact Airbnb's tax support team.
What information appears on your 1099
Your 1099-NEC will show your total Airbnb earnings in Box 1. This is the gross amount you received before any deductions, refunds, or chargebacks. The form does not subtract Airbnb's service fees, cleaning fees you paid to cleaners, or any other expenses—those are your responsibility to track and deduct on your tax return.
The form includes your name, address, and tax ID (Social Security number or EIN), along with Airbnb's information. Make sure all your personal details are correct. If your name or address is wrong, contact Airbnb to request a corrected form (called a 1099-X).
Keep your 1099 with your tax records. You do not send it with your tax return, but you need it to verify the income reported to the IRS and to support any deductions you claim related to your rental activity.
Reporting Airbnb income on your tax return
You report your Airbnb income on Schedule C (Profit or Loss from Business) if you are self-employed, or on Schedule 1 (Additional Income) if you are reporting it as miscellaneous income. Most hosts use Schedule C because it allows you to deduct expenses like mortgage interest, property taxes, utilities, repairs, and depreciation.
The income amount you report should match the total on your 1099 form. If it does not match, the IRS will notice the discrepancy and may contact you. If you received a corrected form (1099-X), use the corrected amount instead.
You are required to report all Airbnb income even if you did not receive a 1099 form. The $600 threshold only determines whether Airbnb must send you a form—it does not determine whether you owe taxes. If you earned less than $600 but still had income, you must report it.
What to do if you did not receive a form
If you earned $600 or more through Airbnb and did not receive a 1099 form by early February, first check your Airbnb account for a digital copy. Log in, go to Account Settings, then Tax Documents. If the form is there, you can read and print it.
If the form is not in your account and you believe you should have received one, contact Airbnb's tax support. You can reach them through the Help Center in your Airbnb account. Provide them with your account details and the year in question. Airbnb can resend the form or issue a corrected version if there was an error.
Do not wait for the form to file your taxes. If you have records of your Airbnb earnings (bank statements, Airbnb's annual summary, or your own records), you can report that income on your return. The form is helpful for matching what the IRS has on file, but your own documentation is sufficient to report the income accurately.
Frequently Asked Questions
Do I have to report Airbnb income if I did not receive a 1099?
Yes. You must report all Airbnb income on your tax return regardless of whether you receive a form. The 1099 is a reporting document for the IRS, not a requirement for you to owe taxes. If you earned money, you owe taxes on it.
What if the amount on my 1099 is wrong?
Contact Airbnb's tax support and provide details about the discrepancy. Airbnb will investigate and issue a corrected form (1099-X) if an error is found. Keep records of all your transactions to support your claim. File your tax return with the correct amount based on your records, and note the discrepancy if you are asked about it.
Can I deduct my Airbnb expenses even if I earned less than $600?
Yes. You can deduct legitimate business expenses related to your rental activity regardless of your income level. Expenses include mortgage interest, property taxes, utilities, repairs, cleaning supplies, and depreciation. Track these carefully and report them on Schedule C when you file.
Will I get a 1099 if I only rented out my place for a few months?
Only if your earnings for that year reached $600 or more. The threshold is based on total annual income, not the length of time you rented. If you earned $700 over three months, you would receive a form. If you earned $400 over nine months, you would not—but you still owe taxes on the $400.
What if I have multiple Airbnb accounts?
Each account is treated separately for tax reporting purposes. You may receive multiple 1099 forms if you have multiple accounts that each earned $600 or more. You must report income from all accounts on your tax return. If the accounts are under the same tax ID, consolidate the income on your Schedule C.