What Airbnb sends you at tax time
Airbnb issues two types of tax-relevant documents. Which ones you receive depends on how much you earned and where your account is based.
Issued by Airbnb when your gross payouts exceed the IRS reporting threshold. Reports the total amount paid by guests before Airbnb's service fee is deducted. This is an IRS information return — a copy goes to you and a copy goes to the IRS. Available in your account under Account → Taxes → Tax documents.
An annual report available for any calendar year showing gross income, Airbnb's service fees, adjustments, and net payouts. Available in your host account regardless of whether a 1099-K was issued. This is the document you need even if you're below the 1099-K threshold — it has all the numbers your CPA requires.
If you didn't receive a 1099-K: Rental income is still taxable. The 1099-K is a reporting document, not what creates the tax obligation. Use your earnings summary to get the income figures and report them on Schedule E regardless.
Where to find your Airbnb tax documents
Step by step, from inside your Airbnb host account:
Go to Account → Taxes → Tax documents. Your 1099-K will be listed here for each year it was issued. You can download a PDF directly. Airbnb typically makes these available in late January for the prior tax year.
Go to Account → Payments → Transaction history. Filter by year and export as CSV, or look for the annual earnings summary in the Tax documents section. This shows gross income per payout, Airbnb's service fee deducted, and your net deposit amount.
Go to Calendar → Export calendar or use the host dashboard to export your booking history. This gives you check-in and check-out dates for every reservation — which you'll need to calculate your average rental period and total rental days for the year.
Why your 1099-K is higher than what you received
This confuses nearly every Airbnb host the first time. Your 1099-K reports the gross amount guests paid — including Airbnb's service fee, which Airbnb collected and kept. Your bank account received less because Airbnb deducted their fee before sending your payout.
Example: one booking
Your CPA files: $1,000 gross income on Schedule E, then deducts the $30 service fee as a business expense. Net taxable income from this booking: $970. The math works out — but you must give your CPA both the gross and the fee, not just your bank deposits.
What Airbnb does NOT track for you
Airbnb's tax documents cover one thing: income. Everything else that affects your tax return is your responsibility to track separately throughout the year.
- Operating expenses (cleaning, repairs, supplies)
- Mileage to and from the property
- Participation hours for the STR loophole
- Personal use days
- Mortgage interest, property taxes, insurance
- Depreciation basis and capital improvements
- Expense allocation between rental and personal use
- Receipts for every property expense
- A mileage log with date, trip purpose, and miles
- A participation log with dates, activities, and hours
- Personal use days (logged separately from Airbnb bookings)
- Mortgage statements, insurance, utility bills
- Purchase records and improvement costs for depreciation
Most Airbnb hosts underreport deductions not because they didn't incur the expenses — but because they didn't track them. The tax return is only as complete as the records behind it.
What to give your CPA at tax time
A well-organized set of records takes your CPA less time to process and produces a more accurate return. Here's the complete picture of what to prepare.
- Form 1099-K (if issued) or annual earnings summary
- Transaction history showing gross payouts and Airbnb's service fees by date
- Reservation history: total rental days, number of separate stays, check-in and check-out dates
- Categorized expense summary: cleaning, repairs, supplies, insurance, platform fees, utilities, software
- Receipts for each expense (digital folder organized by category)
- Annual mileage total with supporting mileage log
- Form 1098 (mortgage interest statement) if applicable
- Property insurance declaration page
- Capital improvement costs for the year (depreciated separately)
- Total rental days for the year
- Personal use days (days you or family used the property)
- Average rental period calculation (total rental days ÷ number of stays)
- Full participation log with all entries for the year
- Annual total of participation hours
- Which IRS material participation test you're relying on
Airbnb tax reporting tools and software
No single tool gives you everything. Here's what's commonly used and where each falls short:
Good for: Gross income, service fees, net payouts, reservation history.
Missing: Expenses, mileage, participation hours, personal use days — everything else.
Good for: Expense categorization, income tracking, receipt capture.
Missing: Participation hours tracking, mileage logs linked to property visits, STR-specific record-keeping. General accounting tools don't understand the STR loophole requirements.
Good for: Automated mileage tracking.
Missing: Everything except mileage. The trip records are siloed from your participation log and expenses.
Good for: Complete control, flexibility, free.
Missing: Discipline and structure. Works well if you maintain it consistently, but entries can be backdated — which reduces credibility under audit.
Built specifically for STR hosts. Logs participation hours, mileage, and expenses in a single entry per property visit — all linked together, timestamped, and exportable for your CPA. Designed around the records the IRS expects to see for material participation claims.
For a deeper breakdown, see: STR tax software for Airbnb hosts — what to look for.
Frequently asked questions
Where do I find my Airbnb tax documents?
Log into your Airbnb account and go to Account → Taxes → Tax documents. Your 1099-K (if issued) is available there as a downloadable PDF. Your earnings summary and transaction history are under Account → Payments → Transaction history. Both are available in late January for the prior tax year.
Does Airbnb send a 1099?
Yes, when your gross payouts exceed the reporting threshold. For the 2024 tax year, that threshold is $5,000. Starting with 2025, it drops to $600. If you're below the threshold, Airbnb doesn't issue a 1099-K — but you still owe tax on the income and should use your earnings summary to report it.
Why is my 1099-K higher than my bank deposits?
The 1099-K reports what guests paid — before Airbnb's service fee. Airbnb deducts their fee before sending your payout. The fee is a deductible business expense. Your CPA reports the gross 1099-K amount as income and deducts the fee separately. Give your CPA both the gross and the service fee amount from your earnings summary.
Do I have to report Airbnb income without a 1099?
Yes. Rental income is taxable regardless of whether a 1099-K was issued. The IRS doesn't limit your reporting obligation to income that appears on information returns. Use your Airbnb earnings summary or transaction history to find the gross income figure and report it on Schedule E.
What form do I use to report Airbnb income?
Most Airbnb hosts report on Schedule E (Supplemental Income and Loss). Schedule C applies only if you provide substantial services to guests — like daily housekeeping or meals — which most hosts don't. Schedule E income is not subject to self-employment tax, which is a significant advantage for profitable hosts. See the full breakdown: Airbnb Schedule E vs Schedule C.
Can I deduct Airbnb's service fee?
Yes. Airbnb's host service fee is a deductible business expense — it's the cost of using the platform to generate rental income. The amount appears on your annual earnings summary as the difference between gross income and net payout. Your CPA deducts it as a platform fee on your Schedule E.
How long should I keep Airbnb tax documents?
Keep all records for at least 6 years from the filing date — the standard 3-year audit window extends to 6 years if income is understated by more than 25%. For records related to depreciation (purchase price, capital improvements), keep them for the life of the property plus 6 years after sale.
Stop assembling records at tax time. Build them year-round.
Airbnb gives you one document. The rest is on you. Field Ledger helps STR hosts build the participation logs, mileage records, and expense documentation that your CPA needs — and that the IRS expects to see — as you go through the year.
- Participation logs tied to your original host notes
- Mileage records matched to the same property visit
- Expenses linked to the activity that generated them
- Year-end export ready to hand to your CPA