What is the 90 day rule on Airbnb?
What is the 90 day rule on Airbnb? Learn all about rules and restrictions for using your London-based property to make passive income with short-term rentals.
As an Airbnb host, you're probably wondering what tax documents you'll get from the platform and what you need to report to the IRS. Each year, Airbnb sends out different types of tax forms depending on how much you earned and what kind of payments you received.
Understanding these Airbnb tax documents helps you stay compliant and avoid unpleasant surprises. This guide is specifically for US citizens and permanent residents, even if you own properties abroad (AKA, not in the US).
We'll also introduce the Wise account, which allows you to send, spend, and receive your money across the globe in over 40 currencies – all at the fair mid-market rate.
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If you're wondering, "Does Airbnb provide tax documents?" – the answer is yes. The platform issues a few different types of forms to US hosts based on your activity.
Here are the main documents you might receive.
Form 1099-K reports the gross payment transactions Airbnb processed on your behalf.
You'll receive this form if you earned more than 5,000 USD in gross transactions during the calendar year (note that in 2025, this threshold drops to just 2,500, and to 600 USD in 2026).¹
The form shows your total reservation earnings before Airbnb deducts their service fees. This includes nightly rates, cleaning fees, and any pass-through taxes you collected from guests.
💡 Airbnb recommends to "consult with a tax professional to understand how to report your 1099-K on your tax return and any deductions which may be available to you."¹ |
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Form 1099-MISC covers other reportable income from Airbnb beyond regular hosting earnings.
You'll get this form if you received 600 USD or more in bonuses, awards, incentives, or settlement payments during the year.¹ Essentially, it's for compensation from Airbnb's resolution center that isn't directly related to guest bookings.
Form 1099-NEC is specifically for service providers who work with Airbnb, such as photographers, translators, or other contractors. If you provided services to Airbnb (not hosting) and earned 600 USD or more, you'll receive this form.¹
Wondering where to find tax documents on Airbnb? You can access them in 2 ways.
- Click on your profile picture and select "Account"
- Go to the "Account" page and select "Taxes"
- Under the "Taxpayers" tab, click the arrow icon
- You'll see a list of all tax documents issued to you over the past 4 years
- Go to your earnings dashboard
- Select "Taxes information" and then "Tax documents"
Airbnb also sends an email notification when your tax forms are ready, so keep an eye on that.
It's important to give Airbnb your accurate taxpayer information because it means you'll receive complete and correct year-end tax forms.
When Airbnb has your proper tax details on file, they can process your payments and generate accurate documentation for your tax filing.
US tax regulations require Airbnb to collect taxpayer information from anyone receiving hosting payments who appears to be a US citizen or tax resident. Airbnb determines that based on factors like having a US ID, address, phone number, or payout method.
If you fall into these categories but haven't provided your taxpayer information yet, Airbnb may have to:²
- Freeze your payments
- Block your calendar to prevent new bookings
- Withhold taxes from your payouts and send them directly to the IRS
In other words, nothing good happens if you don't share your taxpayer information with Airbnb. It'll disrupt your hosting business and may even get you in trouble with the IRS once the tax season rolls around.
If you're a US citizen or tax resident hosting properties abroad, you'll need to complete a Form W-9 to report your Airbnb income to the IRS.² |
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Rental income from foreign properties is still taxable in the US if you're a US citizen or permanent resident. You might pay local taxes in the country where your property is located, but you'll likely still owe US taxes, too.
This is because the US taxes its citizens and residents on their worldwide income.
Sometimes, you may not actually have to pay anything in US taxes, depending on whether there's a tax treaty between the US and the country where your property is located. However, you still have to let the IRS know about your foreign rental income.
Even if your Airbnb payouts go directly to a foreign bank account, the IRS still expects you to report this income. The agency has access to information about foreign bank accounts, so it's not a good idea to hide your international earnings.
Airbnb tax documents help you stay in compliance with the IRS.
If you're a US citizen or tax resident, you'll receive appropriate tax forms and will need to file a tax return with the IRS regardless of whether you host your properties in the US or abroad.
For international rental income, there may be a tax treaty or an exclusion that you can qualify for to reduce your tax burden, but you still have to file.
Beyond taxes, receiving payouts and moving money internationally often means losing a hefty chunk of your earnings to bank fees and poor exchange rates.
Wise can help you get a better deal on currency conversion in over 40 currencies, with the mid-market exchange rate and low fees from 0.41%*.
Open a free personal Wise account online or in the Wise app, and order a linked debit card for spending and withdrawals in 145+ countries.
There’s no fee to spend any currency you hold, and no foreign transaction fee to worry about.
Use your account when you travel or shop online in foreign currencies, send payments to 40+ currencies, and get your own local account details to get paid from 145+ countries.
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Sources checked 07/02/2025*Please see terms of use and product availability for your region or visit Wise fees and pricing for the most up to date pricing and fee information.
This publication is provided for general information purposes and does not constitute legal, tax or other professional advice from Wise Payments Limited or its subsidiaries and its affiliates, and it is not intended as a substitute for obtaining advice from a financial advisor or any other professional.
We make no representations, warranties or guarantees, whether expressed or implied, that the content in the publication is accurate, complete or up to date.
What is the 90 day rule on Airbnb? Learn all about rules and restrictions for using your London-based property to make passive income with short-term rentals.
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How much is Airbnb tax for American hosts? Take a look at our in-depth guide on this topic and simplify your taxation process while staying compliant.