Will Airbnb send me a 1099-K?
Short answer
Only if the payments Airbnb processed for you in the year total over $20,000 in more than 200 transactions, the federal threshold the One Big Beautiful Bill Act restored (IRS, checked Nov 2, 2026). A platform may still send one for less, and some states set a lower bar: Massachusetts uses $600 for anyone with a Massachusetts address. The amount is gross, cleaning fees included, before Airbnb's fees. You report all rental income whether or not a form arrives. This isn't tax advice; check with a CPA or EA.
This isn't tax advice; check with a CPA or EA. Everything below comes from IRS, state and platform pages checked on Nov 2, 2026, each listed under Sources. For the wider picture (the 14-day rule, Schedule E or C and lodging taxes), see short-term rental taxes.
The federal threshold: over $20,000 and more than 200 transactions
Both tests have to be met. The IRS page Understanding your Form 1099-K (opens in a new tab) (updated Oct 28, 2026) says a payment app or online marketplace "is required to send you a Form 1099-K if the payments you received for goods or services total over $20,000 in more than 200 transactions. However, they may send you a Form 1099-K with lower amounts and/or transactions."
The number comes from the One Big Beautiful Bill Act. The IRS Form 1099-K FAQs (opens in a new tab) (updated Sep 29, 2026) say it "retroactively reinstated the reporting threshold in effect prior to the passage of the American Rescue Plan Act of 2021 (ARPA)," so platforms don't have to file "unless the gross amount of reportable payment transactions to a payee exceeds $20,000 and the number of transactions exceeds 200." News release IR-2025-107 (opens in a new tab) (Oct 23, 2025) uses the same words.
Which years it covers:
| Year | What the source says | Source |
|---|---|---|
| 2026 payments (forms due early 2027) | Report payments "that exceed $20,000, and the total number of such transactions exceeds 200" for the calendar year | Instructions for Form 1099-K (12/2026) (opens in a new tab), IRS |
| 2025 payments | "Greater than $20,000 in gross transactions and over 200 payment transactions in 2025" | US tax documents (opens in a new tab), Airbnb |
| Back to the 2021 law | The change takes effect "as if included in section 9674" of the American Rescue Plan Act, whose note applies "to returns for calendar years beginning after December 31, 2021" | 26 U.S. Code § 6050W (opens in a new tab), statutory notes |
Count the transactions too. A host with a few dozen bookings a year can pass $20,000 without passing 200 transactions. Airbnb's page speaks of "payment transactions" and doesn't say how it counts them per booking, so don't assume either way: check Account settings, then Taxes, then Tax documents, where Airbnb says its forms are listed for up to 4 years.
What the 1099-K amount includes
The form shows gross payments, before any fee comes out. The IRS page What to do with Form 1099-K (opens in a new tab) (updated Jul 27, 2026) says "The gross payment amount isn't adjusted for any" fees, credits, refunds, shipping, cash equivalents or discounts.
| Part of the booking | In Airbnb's reported amount? | Source |
|---|---|---|
| Nightly rate | Yes: "gross reservation totals" | Airbnb help article 414 |
| Cleaning fee | Yes: "any cleaning fees" | Airbnb help article 414 |
| Pass-through taxes | Yes: included in the gross reservation totals | Airbnb help article 414 |
| Airbnb's host fee | Not taken out: amounts "are reported before the deduction of Airbnb fees/commissions" | Airbnb help article 414 |
| Refunds and other fees | Not taken out: gross "isn't adjusted for any" fees, credits or refunds | IRS, What to do with Form 1099-K |
So the 1099-K total is higher than what reached your bank. The IRS page says those items "are not taxable income" and "You can deduct them from the gross amount." Keep each platform's annual earnings report next to the form: it's how you show the gap.
Hypothetical example: 60 bookings bring in $24,000 from guests, $3,600 of it cleaning fees, and a 15.5% host fee takes $3,720. Your payouts total $20,280. If Airbnb sends a 1099-K, it shows the $24,000 gross; the $3,720 fee is the expense that explains the difference. If each booking counts as one transaction, 60 is short of 200 and no federal form is required, but the $24,000 is still rental income to report. The 15.5% rate is the one most hosts on Airbnb's single fee pay, per what Airbnb takes from hosts.
No form doesn't mean no tax
The threshold decides only whether the platform reports. The same IRS page says: "Whether or not you receive a Form 1099-K, you must still report any income on your tax return." The IRS fact sheet FS-2025-08 (opens in a new tab) (Oct 2025) adds: "All income, no matter the amount, is taxable unless the tax law says it isn't."
One place the tax law does say so is the 14-day rule, for a home you also live in and rent out for fewer than 15 days. See the 14-day rule for short-term rentals.
Where rental income goes on the return is a separate question. The IRS 1099-K page says rental income may be reported on Schedule E or Schedule C. The Schedule E or Schedule C section of our tax overview covers what Publication 527 says about it.
State thresholds can be lower
Your state may require a form for much less. The IRS fact sheet FS-2025-08 says: "Your state may have a lower reporting threshold for TPSOs" (third party settlement organizations, which include online marketplaces).
| State | State threshold | Source |
|---|---|---|
| Massachusetts | "$600 or more in gross payments, regardless of the number of transactions," for "anyone with a Massachusetts address" | Form 1099 filing requirements (opens in a new tab), Massachusetts Department of Revenue, updated Jul 24, 2026 |
| Other states | Some have their own lower thresholds; we name a state only after reading its own tax agency's current page | Your state's department of revenue |
Both big platforms say they follow state rules. Airbnb's tax documents page lists the states and districts with separate lower thresholds and says it files with the state only when you meet that state's threshold but not the federal one. Vrbo's Will I receive a tax form? (opens in a new tab) page says that when your W-9 address is in a state with a lower threshold and your payments exceed it, it files a 1099-K only with that state.
Vrbo and Booking.com
| Platform | Threshold it states | When | Source |
|---|---|---|---|
| Airbnb | Over $20,000 gross and over 200 payment transactions (2025) | "by January 31 following the reportable calendar year," in the taxes section of your account | Airbnb help article 414 (opens in a new tab) |
| Vrbo | "more than 200 payment transactions with a gross amount exceeding $20,000 USD during the calendar year 2025" | By the end of January, by e-delivery if you opted in or by mail | About 1099-K tax form reports (opens in a new tab), Vrbo |
| Booking.com | Unknown: we didn't find a Booking.com page on Form 1099-K for US hosts on Nov 2, 2026 | Unknown | Ask Booking.com partner support |
Vrbo's page says its 1099-K shows "the gross value of payment transactions processed via Vrbo's platform without reduction for" its commission, refunds, payment processing fees and other fees. It doesn't say how cleaning fees or taxes are treated.
If the form is wrong
The IRS page What to do with Form 1099-K (opens in a new tab) sets out the order:
- Ask the issuer for a corrected form. Its name and contact details are in the "Filer" box at the top left of the form. Airbnb's page links its own correction instructions and says it can "only provide a revised form after we research the issue and confirm any potential errors."
- Don't ask the IRS to fix it. The IRS: "Don't contact the IRS. We can't correct your Form 1099-K."
- Keep the paper trail. Keep the corrected form with your records, along with your correspondence with the issuer.
- File on time anyway. The IRS: "Don't wait to file your taxes." If the gross amount is wrong and no correction comes, the page says to "Report the amount from your incorrect Form 1099-K in the entry space at the top of" Schedule 1 (Form 1040). Ask your CPA or EA how to show the correct figure next to it.
A form that's right but higher than your payouts isn't wrong: that's the gross amount at work, covered above.
Sources
Checked Nov 2, 2026:
- Understanding your Form 1099-K (opens in a new tab), IRS, page updated Oct 28, 2026.
- Form 1099-K FAQs (opens in a new tab), IRS, page updated Sep 29, 2026.
- IR-2025-107: IRS issues FAQs on Form 1099-K threshold under the One, Big, Beautiful Bill (opens in a new tab), IRS, Oct 23, 2025 (marked historical content).
- Fact sheet FS-2025-08, Form 1099-K FAQs (opens in a new tab), IRS, Oct 2025.
- Instructions for Form 1099-K (12/2026) (opens in a new tab), IRS, page updated Jun 1, 2026.
- What to do with Form 1099-K (opens in a new tab), IRS, page updated Jul 27, 2026.
- 26 U.S. Code § 6050W (opens in a new tab), Legal Information Institute, Cornell Law School, with statutory notes (no date shown).
- Form 1099 filing requirements (opens in a new tab), Massachusetts Department of Revenue, page updated Jul 24, 2026.
- US tax documents from Airbnb (opens in a new tab), Airbnb Help Center (no date shown on the page).
- About 1099-K tax form reports (opens in a new tab), Vrbo Help (no date shown).
- Will I receive a tax form? (opens in a new tab), Vrbo Help (no date shown).
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Compare the guest total with my payoutFrequently asked questions
What is the 1099-K threshold for Airbnb hosts?
Over $20,000 in payments and more than 200 transactions in the calendar year, the federal threshold the One Big Beautiful Bill Act restored. Airbnb states the same test for 2025, and the IRS Instructions for Form 1099-K revised 12/2026 use it too. Some states set lower thresholds of their own.
I made less than $20,000. Do I still report it?
Yes. The IRS says that whether or not you receive a Form 1099-K, you must still report any income on your tax return. The threshold decides whether the platform files a form, and your income is reportable either way unless a rule such as the 14-day rule excludes it.
Why is my 1099-K higher than my Airbnb payouts?
Because it's gross. Airbnb reports gross reservation totals, cleaning fees and pass-through taxes included, before its own fees come out. The IRS says the gross amount isn't adjusted for fees, credits or refunds. It also says you can deduct them from the gross amount.
When does Airbnb send the 1099-K?
Airbnb says by January 31 following the reportable calendar year, in the taxes section of your account. Vrbo says by the end of January.
My 1099-K is wrong. Should I call the IRS?
No. The IRS says it can't correct a Form 1099-K: ask the issuer named in the Filer box for a corrected form, keep your correspondence and don't wait to file. This isn't tax advice; check with a CPA or EA.
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