Imibuzo evame ukubuzwa ngezintela zase-US
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. If you are unsure which tax form is applicable to you, we recommend that you consult with a tax professional. Airbnb cannot provide you with any tax advice.
On December 23, 2022, the IRS announced a delay in a change to reporting thresholds for third-party settlement organizations - which were due to take effect for the 2022 tax filing season.
Airbnb won't be required to file 1099-Ks according to the $600 threshold which was enacted as part of the American Rescue Plan of 2021. Accordingly, for the calendar year 2022, we'll only issue 1099-Ks as per the greater than $20,000 and 200-reservation threshold.
The threshold for the calendar year 2023 will be $600 or more in aggregate payments.
1. Why does Airbnb need my taxpayer information?
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.
2. What happens if I don't provide any taxpayer information?
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:
- Freeze payments to you
- Block your listing calendar (applicable to listing owners)
- Withhold tax on payouts, and—as required under US tax laws— remit the withholding to the IRS
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.
Special comments for non-US Hosts with US tax listings
- Non-US Hosts with US listings generally must file US tax returns with the IRS on income earned from US listing(s), but are not subject to a withholding tax if a valid Form W-8ECI is provided to Airbnb.
- Non-US Hosts with US listings who cannot provide a valid Form W-8ECI (e.g. because you do not file US tax returns) should provide a Form W-8BEN (or Form W-8BEN-E if an entity) to confirm that you are not subject to tax withholding.
- Payouts to non-US Hosts with US listings who do not provide a Form W-8ECI will generally be subject to a 30% withholding tax remitted to the IRS.
3a. I am a non-US Host with a US listing. What tax information do I need to provide?
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) generally 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:
- If you file a US tax return and report your income from US listings, usually you can provide Airbnb with a Form W-8ECI. If you provide a valid W-8ECI, Airbnb will not withhold tax on your payouts, but will issue you with an IRS Form 1042-S annually reporting your payouts for you to report on your US tax return.
- Alternatively, if you provide an IRS Form W-8BEN, Airbnb will withhold 30% on your payouts from US listings and remit the tax to the IRS. At the end of the year, Airbnb will send you an IRS Form 1042-S showing the amount of withholding tax credits on your payouts.
For more information, the IRS has some guidance here.
3b. I am a non-US Co-Host. What tax information do I need to provide?
If you are not a US citizen or US tax resident performing Co-Hosting services outside of the US, please certify your foreign status by completing Form W-8BEN (or Form W-8BEN-E if an entity). You will be excluded from US tax information reporting on your Co-Host payouts by completing this form.
4. I'm not a US citizen or resident. Do I add my taxpayer information?
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.
US tax law
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.
5. How do I change my taxpayer information?
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.
Typical errors in taxpayer information include:
- The name provided on the “Full name” line doesn’t correspond to the tax identification number provided
- The name provided is abbreviated and doesn’t match the full legal name on record with the IRS
- The tax identification number is incorrect
6. What forms are used for tax reporting - and who uses them?
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:
- You've exceeded $20,000 in gross transactions and 200 reservations in calendar year 2022
- You have gross transactions of $600 or more (in aggregate) in calendar year 2023
- You had US taxes withheld from your payments, or
- Your resident state has a lower reporting threshold
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.
7. My listing is not located in the US, which form should I fill in?
- Regardless of where their listing is located, all Hosts who are US citizens or US tax residents (e.g. “US Hosts”) should complete a Form W-9
- Individual non-US Hosts can complete a Form W-8BEN to indicate they should not receive a Form 1099.
- Non-US Hosts who are not individuals should complete Form W-BEN-E.
All forms are available here.
Note on Form W-8BEN-E
After you have completed the form, please log in to your Airbnb account and create a Community Support ticket and request to be connected with “a person.” You will be prompted to submit a copy of your tax form as an attachment to your Community Support ticket on your Airbnb account. We will never ask for sensitive tax information, like your tax ID number, over the phone or directly in messages.
8. Why am I receiving notifications after providing my taxpayer information?
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.
9. Whose taxpayer information should I provide when there are payouts to multiple people?
If you have payouts going to different bank accounts 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.
If you don't know who should receive a 1099/1042-S for earnings, you may need to consult a tax advisor.
10. What name appears on tax document 1099/1042-S?
The US tax information reporting form will be issued according to the taxpayer information provided and how they are assigned to each payout method.
- If you have only one taxpayer information form and multiple payouts, we will assign that tax form to all the payout methods. This will result in one Form 1099/1042-S issued for all the included payouts.
- If you need more than one Form 1099/1042-S form issued to separate taxpayers, you will need to add multiple taxpayer information forms and then assign them to the respective payout methods. This can be done in your Account under Payout settings.
Instructions to add and allocate taxpayer information can be found here.
11. What do I do if I receive a TIN validation error email from Airbnb?
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?
12. Why are US taxes withheld for foreign Hosts?
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:
- Any Host with (a) US listing(s) who provides Airbnb Form W-8BEN (for individuals) or Form W-8BEN-E (for entities) will be subject to 30% US withholding tax on payouts on their US listing(s).
- As an alternative to providing Form W-8BEN, certain non-US tax resident Hosts with (a) US listing(s) can provide Form W-8ECI.
- If you provide a valid Form W-8ECI, Airbnb won’t apply US withholding tax to your payouts. However, providing Form W-8ECI is your certification that you consider payouts on your US listing(s) income ‘effectively connected with a US trade or business’ and that you will file a US tax return.
For more information, read the IRS’ guidance on real property located in the US.
Form Form W-8ECI
If you elect to provide Form W-8ECI and file a US tax return with respect to your US listing(s), a system of foreign tax credits exists and credits may potentially be claimed for tax paid in your home country. For further guidance, we recommend you consult with an independent tax adviser.
13. Why has my payout been suspended?
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, payouts may be suspended.
Once you have submitted the necessary information, any payouts due to you will be 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.
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