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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