Yes — but only above the threshold
Airbnb is a payment settlement entity under IRS rules, which means it must report payments processed on behalf of hosts when those payments cross a federal reporting threshold. The form Airbnb uses for this is a 1099-K, not a 1099-MISC or a 1099-NEC.
If your gross payouts for the tax year exceed the federal threshold (or a lower state threshold, if your state has one), you'll receive a 1099-K. If you're under the threshold, you won't — but your rental income is still taxable regardless.
How a 1099-K gets issued
1099-K thresholds by tax year
The federal 1099-K threshold has changed multiple times due to IRS implementation delays. The threshold that matters is the one in effect for the tax year you're filing.
| Tax year | Federal 1099-K threshold | Notes |
|---|---|---|
| 2023 | $20,000 and 200 transactions | Pre-rollout rule; both conditions had to be met. |
| 2024 | $5,000 (any number of transactions) | First year of phased rollout. Transaction count requirement removed. |
| 2025 | $2,500 | Continued phased rollout. |
| 2026+ | $600 | The original ARPA target threshold. |
The thresholds have shifted multiple times. The IRS has delayed the $600 threshold more than once. Always confirm the current threshold for your specific filing year against IRS guidance — Airbnb follows whichever rule is in effect on December 31 of the tax year.
State 1099-K thresholds (some are lower than federal)
Several states require payment settlement entities to issue 1099-Ks at thresholds lower than the federal one. If your state is on this list — and you live there or earn rental income from a property located there — you may receive a 1099-K even if you're under the federal threshold.
| State | State 1099-K threshold |
|---|---|
| Massachusetts | $600 |
| Vermont | $600 |
| Virginia | $600 |
| Maryland | $600 |
| District of Columbia | $600 |
| Illinois | $1,000 and 4 transactions |
| New Jersey | $1,000 |
State 1099-K thresholds change periodically. Confirm against your state's department of revenue for the filing year. If you're earning rental income across multiple states, you can receive multiple 1099-Ks — one federal and additional state-issued copies.
1099-K vs 1099-MISC vs 1099-NEC for Airbnb hosts
If you're an Airbnb host, the form you should expect is a 1099-K — not a 1099-MISC or 1099-NEC. Here's why each form exists and which one applies to which situation.
Issued by payment settlement entities (Airbnb, Stripe, PayPal, etc.) for gross payments processed on behalf of payees. This is what Airbnb sends to hosts whose gross payouts exceed the threshold.
Used for miscellaneous income — rents paid directly (not through a platform), royalties, prizes, and other less-common income types. Airbnb does not send 1099-MISC to typical hosts. An Airbnb experiences host might receive one for non-payout income, but standard rental hosts won't.
Used to report nonemployee compensation of $600 or more — typically what you'd issue to a contractor like a cleaner or handyman. Airbnb does not send 1099-NEC to hosts. But if you paid a cleaner or property manager more than $600 in the year, you may need to issue them a 1099-NEC yourself.
How to find your Airbnb 1099-K
Step by step, from inside your Airbnb host account:
Click your profile picture → Account.
From the Account menu, select Taxes → Tax documents.
If issued, your 1099-K for the relevant tax year is listed there as a PDF. Forms are typically available by late January for the prior calendar year.
Either you didn't cross the threshold (most common reason), or your taxpayer information is incomplete on Airbnb's side. Contact Airbnb support and confirm that your W-9 or W-8 details are on file.
What if I didn't receive a 1099-K?
Most hosts under the threshold won't receive a 1099-K. That doesn't change your tax obligation — it only changes how the IRS receives the income data.
Three things to remember
- Rental income is taxable regardless of whether a 1099-K was issued. The 1099-K reports income — it doesn't create the tax obligation.
- Use your Airbnb earnings summary as the source of truth. It's available in your host account regardless of whether a 1099-K was issued and contains the same gross income figures and service fee totals.
- You'll typically still report on Schedule E (the form for rental real estate income), the same way you would if a 1099-K had been issued.
Failure to report Airbnb income because you didn't receive a 1099-K does not protect you from an audit. Airbnb retains transaction records that the IRS can request, and underreporting income that an information return would have caught creates a much larger problem than just paying the tax owed.
Why your 1099-K is higher than your bank deposits
Your 1099-K reports the gross amount guests paid — including Airbnb's host service fee, which Airbnb collected and kept. Your bank received less because Airbnb deducted their fee before sending your payout.
Quick example
Your CPA reports the $1,000 gross income, then deducts the $30 service fee as a business expense. Net taxable: $970. You're not taxed on money you didn't keep — but you must give your CPA both numbers.
For a fuller breakdown of every Airbnb tax document and what to give your CPA, see our companion guide: Airbnb tax documents — 1099-K, earnings summary, and more.
What to do if your 1099-K looks wrong
Most "wrong" 1099-Ks are actually correct — the host expected the net payout figure and got the gross. Before you contact Airbnb, work through these checks.
Almost always normal — the 1099-K is gross, your bank deposits are net of Airbnb's service fee. Reconcile against your annual earnings summary, which shows both gross and the fee deducted.
Contact Airbnb support immediately and request a corrected 1099-K. Filing with an incorrect taxpayer identification creates an IRS matching mismatch that can trigger a notice. Don't file your tax return until the corrected form is issued.
Compare the 1099-K total to your transaction history. The 1099-K covers payments processed in the calendar year — bookings paid in late December may appear on a different year's form than you'd expect. Refunded bookings reduce the gross.
Possible if you operate in a state with its own 1099-K threshold (federal + state copy), if you have multiple Airbnb accounts, or if you also use other booking platforms. Each platform reports separately — you'll combine them on your return.
How to report your Airbnb 1099-K on your tax return
The vast majority of Airbnb hosts report their rental income on Schedule E (Supplemental Income and Loss). A small subset who provide substantial services to guests — daily housekeeping, meals, concierge — file on Schedule C, which is subject to self-employment tax.
Where the 1099-K numbers go
- Gross 1099-K amount → reported as rental income on Schedule E (line 3) or gross receipts on Schedule C.
- Airbnb's service fee → deducted as a commission/platform fee expense on the same schedule.
- Cleaning fees, maintenance, supplies, mileage, depreciation, etc. → also deducted on the same schedule, but tracked separately by you (Airbnb does not report these).
Choosing the right schedule matters more than most hosts realize — Schedule C income is subject to ~15.3% self-employment tax that Schedule E income is not. Full breakdown: Airbnb Schedule E vs Schedule C: which one applies to you.
Your 1099-K shows income. The deductions are on you.
Airbnb tells the IRS what you earned. Everything else that lowers your tax bill — operating expenses, mileage, participation hours for the STR loophole, depreciation — is your responsibility to track. Field Ledger is built for STR hosts who want clean, audit-ready records by year-end without scrambling in March.
- Expenses logged at the time they happen, with receipts attached
- Mileage records linked to property visits
- Participation hours timestamped for the STR loophole
- Year-end summary that pairs with your 1099-K for your CPA
Frequently asked questions
Does Airbnb send a 1099?
Yes. Airbnb issues a Form 1099-K to hosts whose gross payouts in a calendar year exceed the IRS reporting threshold. The form is available in your host account by late January for the prior tax year. If you didn't receive one, your rental income is still taxable — use your earnings summary instead.
What is the Airbnb 1099-K threshold for 2024?
$5,000 in gross payouts, with no minimum number of transactions. This replaced the 2023 rule of $20,000 AND 200 transactions and is the first step in the IRS's phased rollout toward the eventual $600 threshold.
What is the Airbnb 1099-K threshold for 2025?
$2,500 in gross payouts. The next phase of the IRS rollout. The threshold is currently scheduled to drop further to $600 starting with the 2026 tax year.
Will I get a 1099 from Airbnb if I made under $5,000?
Generally no for the 2024 tax year, since the federal threshold is $5,000. But several states (Massachusetts, Vermont, Virginia, Maryland, DC) have lower thresholds — typically $600 — that apply regardless of the federal level. If you're in one of those states, you may receive a 1099-K even at low earnings.
Does Airbnb issue a 1099?
Yes — specifically a Form 1099-K (not 1099-MISC or 1099-NEC). The 1099-K is the form used by payment settlement entities like Airbnb, Stripe, and PayPal to report gross payments processed on behalf of payees.
What is a 1099-K from Airbnb?
An IRS information return that reports the gross amount guests paid for your bookings during the calendar year — before Airbnb's host service fee was deducted. A copy goes to you and a copy goes to the IRS. It does not include your operating expenses, depreciation, or the service fee — those are reconciled separately when you file.
Why is my Airbnb 1099-K higher than what I was paid?
The 1099-K reports gross — what guests paid. Your bank received the net — what's left after Airbnb's host service fee. The fee is a deductible business expense, so you're not taxed on money you didn't keep. Your CPA reports the gross as income and deducts the fee separately.
Do I have to report Airbnb income if I didn't get a 1099-K?
Yes. Rental income is taxable regardless of whether a 1099-K was issued. The 1099-K reports income — it doesn't create the tax obligation. Use your Airbnb earnings summary or transaction history to find the gross figure and report it on Schedule E.
When does Airbnb send 1099-K forms?
Typically available by late January each year for the prior tax year, in line with the IRS deadline. Delivery is electronic via your account dashboard under Account → Taxes → Tax documents. Hosts who opted into paper delivery may also receive a mailed copy.
Where do I find my Airbnb 1099-K?
Account → Taxes → Tax documents in your Airbnb host account. Listed as a downloadable PDF for any year it was issued. If you can't find it by mid-February for the prior tax year, contact Airbnb support — sometimes the form is delayed when taxpayer information is incomplete.
Do I get a 1099-K from Airbnb if I'm a co-host?
Co-host payments processed through Airbnb's co-host payout system get reported on a 1099-K to the co-host directly if their gross payouts cross the threshold. Check your own account under Account → Taxes → Tax documents. The primary host doesn't receive a 1099-K for amounts paid out to co-hosts.