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The IRS requires us to collect this information to determine if your earnings are subject to US tax information reporting. If you meet the reporting requirements, we will use the tax information you provide us to complete your annual US information form (Form 1099/ Form 1042).
New changes to Host taxes in 2021
If you haven’t provided taxpayer info in the past, but you’re being asked to do it now, please note this is a new requirement to comply with the American Rescue Plan Act (ARPA) of 2021.
ARPA now requires that Airbnb issue a valid Form 1099-K or 1042-S for all hosts earning over $600, effective Jan 1, 2022. To ensure we issue an accurate form, you’ll need to provide taxpayer info for yourself and any beneficiaries of payouts by completing Form W-9, W-8ECI, and/or W-8 BEN by Dec 1, 2021.
If we haven’t received taxpayer info for your account, we’ll need to withhold income tax from your payouts for any existing or future reservations with check-in dates on or after Jan 1, 2022 and remit it to the United States Internal Revenue Service (IRS).
These updates will be reflected on your calendar year Form 1099-K (for Form W-9) or Form 1042-S (for Forms W-8ECI and W-8BEN), which will be issued in January 2023 and subsequent years.*
Who is required to provide this information
- If you host an active US Homes listing, Experience, or have a US payout method in your account.
- If you are a US citizen or resident, but hosting a Homes or Experience listing outside of the US.
- If you have been detected by our platform to have certain US indicia, we require you to submit your tax information to validate your tax status.
If this is how you host, you will receive ongoing email communications and in-product notifications to complete this.
- A US citizen who has listings in Paris, France
- A US resident who has listings in San Francisco, United States
- A non-US citizen who has listings in Paris, France and New York, United States
- A non-US citizen who has a US payout method and a listing in Paris, France.
Even if you're not a US person or entity and have no US listings, trips, or Experiences, we are required to collect certain documentation from you to determine if your earnings through Airbnb are subject to US tax information reporting. If you are not subject to US tax information reporting, the tax information you provide will not be submitted to the IRS.
Where to provide this information
To add your taxpayer information, go to your Account > Payments & payouts > Taxes and complete the appropriate form under Taxpayer Information.
Once you have provided this information, it will appear in your Account > Payments & payouts > Taxes > Taxpayer Information.
We require that you add taxpayer information on your account and assign the taxpayer information to the respective payout method(s). If you meet US tax information reporting requirements, the tax information you provide will be used to issue a US tax information form for the calendar year. If you have several payout methods, each going to different payout beneficiaries, you may need to add more than one taxpayer information form. Note that you can only assign one tax form per payout method. If you do not assign the tax forms but have multiple payout methods, we will assign a default form to all payouts.
- If you are a US citizen* or US resident (regardless of whether you have US and/or non-US listings on Airbnb), please complete a Form W-9.
- If you are a non-US resident, receiving payments from US listings on Airbnb, and file a US tax return, please complete a Form W-8ECI. You will need a Taxpayer Identification number to complete this form.
- If you are a non-US resident, receiving payments from US listings on Airbnb, and do not file a US tax return, please complete a Form W-8BEN. Note that this will result in US tax withholding being applied to your payouts.
- If you are a non-US resident and do not receive payments from US listings on Airbnb, please complete a Form W-8BEN.
We recommend each Host consult carefully with their independent tax advisor before deciding which U.S. tax form is appropriate for them to complete.
* Bona-fide residents of Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, the U.S. Virgin Islands, or American Samoa with no US listings are generally considered nonresident alien individuals and should provide a W-8BEN.
One resource for an overview of your US income tax responsibilities and information on how to complete your US income tax return is Ernst and Young’s United States "General guidance on the taxation of rental income" (English).
Disclaimer: Airbnb's presentation of EY is not an endorsement. Tax advice is complicated, and you should do your own diligence when receiving advice. Airbnb is not responsible for any tax or other advice provided by any outside entity.