We've put together some frequently asked questions in relation to US taxes. Even if you're a non-US individual, we may still need your tax information.
Please read this FAQ carefully. We recommend that you consult with a tax professional if you're uncertain about your tax status. Airbnb cannot provide you with any tax advice.
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.
To ensure that Airbnb sends you a complete and correct year-end tax form for payouts, we need you to provide us with your taxpayer information.
You can easily do this by completing a form within your Airbnb account.
US tax rules require Airbnb to obtain taxpayer information from every individual who receives payouts for hosting, that is a US citizen or tax resident, based on our records of their US identification card, US address, US telephone number, or US activity.
We also require taxpayer information from those whose account profile suggests a connection to the United States through a US-based payout method.
If you fall into any of these groups but don't provide us with taxpayer information, Airbnb may:
Learn more about US taxes for hosts and US taxes for co-hosts.
At the end of the year, Airbnb will send you an IRS Form 1099 (Form 1042-S for non-US persons) showing any withheld amounts. Once a Form 1099 or 1042-S has been issued, you may need to file a US tax return with the IRS to claim any refund or credit for the taxes withheld.
Airbnb does not provide assistance with the refund process. The tax refund process can be complex and may require assistance from a tax professional.
The information you need to provide depends on how you address your US tax obligations. Under US tax laws, non-US hosts (non-US citizens or non-US tax residents) may need to file a US income tax return on income they earn from US properties.
You can address this obligation in one of two ways:
For more information, please refer to the IRS guidance.
Yes. You should add your taxpayer information, even just to confirm that you should not receive year-end US tax information reporting. This is true even if you do not have listings in the US or host in the US.
If you don't host in the US and you don't receive payouts from US listing(s), adding your taxpayer information actively identifies you as a non-US individual and excludes you from US tax information reporting, and from blocks to your calendar (applicable to listing owners) or pauses to your payouts due to Airbnb not having this information.
In certain situations, US tax law requires Airbnb to presume an individual who's hosting is a US individual if Airbnb does not have adequate information to conclude otherwise. For example, if payouts are requested to a US bank account. Learn more about US tax reporting for hosts and US tax reporting for co-hosts.
Instructions on how to change your taxpayer information can be found here.
You can correct your taxpayer information by editing and re-submitting the prior tax form you provided to us through your Airbnb account, or by completing a new Form W-9.
Basic troubleshooting
Typical errors in taxpayer information include:
There are four tax forms used for year-end tax reporting:
1. 1099-K: US citizen or US tax resident that meets one or more of the following criteria:
2. 1099-MISC or 3. 1099-NEC: US citizen or US tax resident receiving at least $600 in other reportable income from Airbnb. Generally, this form will report any promotional payments, bonuses, awards, and miscellaneous payments considered reportable income and which are not included on Form 1099-K.
4. 1042-S eligibility: US citizen or US tax resident and you received income from US listings or experiences.
All forms are available here.
If you have already submitted your taxpayer information you should find the form under the Taxes section of your Account. There may be a few days’ delay from when you submitted your tax form to when we initiate our communications and in-product notifications.
Depending on the tax form you submitted, we may need to run a validation check against IRS records to confirm the information or make sure the forms are completed properly. This helps catch any validation errors before we issue your year-end tax form. If we are notified of any discrepancies, we’ll contact you by email.
If you have payouts with different beneficiaries, the taxpayer information (Forms W-9/W-8) provided should correspond to the person (including a legal entity) to whom you expect Airbnb to issue a US tax information Form (1099/1042-S) to report earnings. Only one tax form can be assigned to a single payout method. If you have more than one payout method going to different beneficiaries, you will need to add a tax form for each beneficiary.
If you don't know who should receive a 1099/1042-S for earnings, you may need to consult a tax advisor.
The US tax information reporting form will be issued according to the taxpayer information provided and how they are assigned to each payout method.
Instructions to add and allocate taxpayer information can be found in our Changing Taxpayer Information article.
If you have already been issued a Form 1099 or Form 1042-S and need a correction, read the article on US Tax Form (1099/1042-S) Corrections.
It’s important to note that you may receive a TIN Mismatch notification and/or “B Notice” from Airbnb if you provide incorrect taxpayer information. If these notifications aren’t responded to promptly, we may block your payouts or be required under US tax rules to withhold tax from payouts to you. For more information about potential penalties, refer to page 2 of the IRS Form W-9 instructions.
Need more help?
Visit the Help Centre for additional information about how to select the correct tax form and other common taxpayer information errors, or to learn more about the TIN mismatch notification.
Under US tax law, income earned from real property (such as an Airbnb listing) in the US is subject to US tax reporting even when it’s earned by non-US tax residents.
Accordingly, Airbnb requires every host with US listing(s) to provide Form W-9/Form W-8. If you’re a non-US tax resident with US listing(s) and you also pay taxes on your US listing(s) in your home country, you should consult a tax advisor about whether you can offset any of your taxes with credits for taxes paid to other countries.
There are also key points you should pay attention to from a US tax perspective:
For more information, read the IRS’ guidance on real property located in the US.
If we require your taxpayer information, you'll receive email and in-product notifications requesting the relevant information. If you do not respond to these notifications, your payouts may be suspended and/or your booking calendar may be blocked which will prevent you from accepting new reservations.
Once you have submitted the necessary information, any payouts due to you will automatically be released.
For further information see our Payment Terms of Service, which reflect that we have the ability to pause payouts if you do not provide the requested information. If you disagree with the Payment Terms, you may terminate your agreement with Airbnb at any time by deleting your account.
For all other payout suspension issues, please contact us.
Form W-8ECI is generally valid for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year. If your form is expired, we are obligated to withhold US non-resident alien tax at 30% from your US listings/experiences.
We request that you recertify your originally submitted information on the Form W-8ECI by launching the recertification process banner located on the top of your Taxes account page. You will be asked to review your previously submitted information, make any necessary address updates, and sign to certify that your tax status and information is correct.
For more information please visit our help center article on Form W-8ECI Recertification.