The amounts are reported before the deduction of Airbnb fees/commissions. The reported amounts represent gross reservation totals (including Airbnb taxes/Airbnb fees + any cleaning fees/pass through taxes, which you instructed us to collect and pay to you + any Co-Host payouts, if applicable) and Resolution payments received from guests. Gross payment transactions: A 1099-K form reports gross payment transactions processed on your behalf through Airbnb’s platform. Understanding your Form 1099-K For Hosts (listing owners) If you meet the state threshold but not the IRS Federal Threshold, the 1099-K will only be filed with your state. The following states/districts have separate lower filing thresholds: District of Columbia, Illinois, New Jersey, Maryland, Massachusetts, Missouri, Vermont, and Virginia.

States/districts with lower filing thresholds Your resident state/district has a lower filing threshold for income taxes.You had US taxes withheld from your payments.

You have received greater than $20,000 in gross payouts and had 200+ reservations in calendar year 2022.If you meet the US tax reporting requirements for a tax year, you should receive your tax form in the mail and/or find it available in the taxes section of your account by January 31 following the reportable calendar year.įor calendar year 2022, you will be issued a Form 1099-K if you meet one or more of the following IRS federal reporting thresholds: March 15 following the reportable calendar year. Non-US Hosts who provided a W-8 form and received payments which are from US sources. $600 or more in aggregate during the calendar year.Īirbnb service providers including photographers, translators, and other service providers who are US citizens or US tax residents. Luxury Retreats Hosts or Co-Hosts who are US taxpayers receiving rental and other payments. Hosts or Co-Hosts who are US citizens or US tax residents and received other reportable income such as bonuses, awards, incentives, Airbnb settled resolutions, and other miscellaneous payments. January 31 following the reportable calendar year. Greater than $20,000 and 200+ reservations for calendar year 2022.įor calendar year 2023, see 1099-K section on this page. Airbnb Hosts or Co-Hosts who are US citizens or US tax residents with reservations and/or Experiences transactions.

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