[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303900-105":53,"doc-detail-303900-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","us-reporting-and-taxation-of-rental-income-for-individuals-readers-guide","US Reporting and Taxation of Rental Income for Individuals - Readers’ Guide","","This guide explains how Airbnb rental income may be treated for US tax purposes for individuals, including how to distinguish US persons from nonresidents and the resulting filing responsibilities. It outlines which IRS forms hosts may receive or need to submit to Airbnb, such as Form W-9 and Form W-8 variants, and what happens if required information is not provided. It also covers reporting income and expenses on US returns, including rental income (Schedule E), service income (Schedule C), depreciation, expense allocation, and special situations.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/us-reporting-and-taxation-of-rental-income-for-individuals-readers-guide/303900/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/us-reporting-and-taxation-of-rental-income-for-individuals-readers-guide/303900.png","ImageObject",442,249,{"name":88,"@type":89},"Evangeline","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-02","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does the document define a US person for tax purposes?","Question",{"text":108,"@type":109},"A US person includes a US citizen or a US resident. Residency is determined by holding a US Green Card or meeting a substantial presence test based on days present in the US.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What forms does Airbnb issue to US persons and nonresidents for reporting rental-related income?",{"text":113,"@type":109},"Airbnb may issue Form 1099-K to US citizens and residents and may issue Forms 1099-MISC or 1099-NEC for other compensation. For nonresidents, Airbnb issues Form 1042-S, and they use Form 1040-NR to report the income.",{"name":115,"@type":106,"acceptedAnswer":116},"How should rental income and service income be reported on US tax returns?",{"text":117,"@type":109},"Rental income is reported on Schedule E, while service income is reported on Schedule C. 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This document contains general information only and no third party is entitled to rely on it in any manner or for any purpose. Deloitte is not, by means of this document, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This document is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect your business. Before making any decision or taking any action that may affect your business, you should consulta qualified professional adviser. THIS DOCUMENT IS BEING PROVIDED “AS IS” AND WITHOUT WARRANTIES  \nOF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE. Deloitte shall not be responsible for any claim, loss, damage or expense sustained by any person who relies on this document.  \nUS Reporting and Taxation of Rental Income for Individuals  \nReaders’ Guide – click on each topic below to understand tax forms provided by Airbnband tax reporting requirements on US tax returns.  \n1 US Tax Residency and Tax Forms from Airbnb  \n1.1 US person includes a US citizen or a US resident.  \n1.2 US nonresident  \n1.3 Taxpayer Information (TPI) and Forms to Submit to Airbnb  \n• Form W-9 for Form 1099s  \n• Form W-8 ECI or Form W-8 BEN for Form 1042-S  \n1.4 Consequences for not providing information  \n1.5 Who is the “Payment Beneficiary” for tax purposes  \n1.6 Considerations for Property Managers  \n2 Reporting Airbnb income on US returns  \n2.1 US Resident Return using Form 1099-K  \n2.2 US Nonresident Return using Form 1042-S  \n2.3 Rental Income  \n2.4 Rental Expenses  \n2.5 Depreciation  \n2.6 Capital Costs vs. Expenses  \n2.7 Prorating Expenses for Rental and Personal Use (Including Vacation home)  \n• Renting fewer than 15 days  \n• Renting 15 days or more  \n• Renting part of your residence  \n2.8 Federal Tax Return-Reporting of Income and Expenses  \n• Rental income-Schedule E  \n• Service income-Schedule C  \n• Difference between Schedule C and Schedule E reporting  \n2.9 Income received other than rental income  \n• Service provider income (Form 1099-NEC)  \n• Miscellaneous income (Form 1099-MISC)  \n2.10 Limitation of Rental Losses  \n2.11US state return reporting requirements  \n3 Other considerations  \n3.1 Non-US Hosts subject to US withholding tax  \n3.2 Documentation requirements for expenses  \n3.3 Special situations  \n• Renting to related parties  \n• Renting not for profit  \n3.4 Estimated Tax Payments  \n3.5 Timing for issuance of Form 1099-K or 1042-S and US tax return filing deadline  \n3.6 Appendix  \nLinks to IRS Schedule instructions  \nOverview  \nAs a Host who has made your property available for booking on Airbnb, you may have received income that is subject to taxation in the United States. The following is a summary of the possible US tax consequences. The following discussion is not intended to constitute tax advice to any Airbnb Host and does not necessarily reflect the views of Airbnb. All Hosts and third parties should consult with a professional tax advisor to determine whether they are subject to US taxation and the reporting necessary.  \n1 US Tax Residency and Tax Forms from Airbnb  \nUS tax law treats US persons and foreign persons differently for tax purposes. Therefore, it is important to be able to distinguish between the two types of taxpayers.  \n1.1 US person includes a US citizen or a US resident.  \nYou are considered a US resident if you are a US Green Card holder or meet a “substantial presence test.” You satisfy the substantial presence test ifyou are present in the US for at least 31 days in the current year and 183 days in total, calculated using a weighted formula of 100% of current year US days plus 1/3rd of the 1st prec","cbCaieqATsZscKKv","https://ap.wps.com/l/cbCaieqATsZscKKv","pdf",2022569,"English","# US Tax Residency and Tax Forms from Airbnb\n## US person includes a US citizen or a US resident\n## US nonresident\n## Taxpayer Information (TPI) and Forms to Submit to Airbnb\n## Consequences for not providing information\n## Who is the “Payment Beneficiary” for tax purposes\n## Considerations for Property Managers\n# Reporting Airbnb income on US returns\n## US Resident Return using Form 1099-K\n## US Nonresident Return using Form 1042-S\n## Rental Income\n## Rental Expenses\n## Depreciation\n## Capital Costs vs. Expenses\n## Prorating Expenses for Rental and Personal Use (Including Vacation home)\n## Federal Tax Return-Reporting of Income and Expenses\n## Income received other than rental income\n## Limitation of Rental Losses\n## US state return reporting requirements\n# Other considerations\n## Non-US Hosts subject to US withholding tax\n## Documentation requirements for expenses\n## Special situations","[{\"question\":\"How does the document define a US person for tax purposes?\",\"answer\":\"A US person includes a US citizen or a US resident. Residency is determined by holding a US Green Card or meeting a substantial presence test based on days present in the US.\"},{\"question\":\"What forms does Airbnb issue to US persons and nonresidents for reporting rental-related income?\",\"answer\":\"Airbnb may issue Form 1099-K to US citizens and residents and may issue Forms 1099-MISC or 1099-NEC for other compensation. For nonresidents, Airbnb issues Form 1042-S, and they use Form 1040-NR to report the income.\"},{\"question\":\"How should rental income and service income be reported on US tax returns?\",\"answer\":\"Rental income is reported on Schedule E, while service income is reported on Schedule C. The guide also notes the distinction between Schedule C and Schedule E reporting.\"}]","US Reporting and Taxation of Rental Income for Individuals - Readers’ Guide | PDF",1789808097,6]