Why Airbnb is requesting your US taxpayer information
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-S).
New changes to US Host taxes info reporting 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.
As a result of ARPA, Airbnb must issue Form 1099-K for all US citizen or tax resident Hosts earning over $600, effective January 1, 2022. To confirm our Host’s US tax status, and otherwise issue accurate information returns, 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/-E as soon as possible.
If you haven’t provided your taxpayer information yet, your 2022 payouts have been or may be suspended, and withholding taxes will apply. To remove the suspension, please provide your taxpayer information.
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/-E), 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 host a Homes or Experience listing outside of the US
- If our records indicate you may be a US tax resident, such as if you have a US phone number, ID, or payout method, we require you to submit your tax information to validate your tax status
If you meet these criteria, you will receive ongoing email communications and in-product notifications to complete this.
- A US citizen or tax resident who has listings in Boston, MA
- A US citizen or tax resident who has listings in Paris, France
- A non-US tax resident who has listings in San Francisco, CA
- A non-US tax resident who has listings in Paris France and a US payout method
- A Non-US tax resident who has listings in Paris, France and provides a US government ID or US phone number
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. Please respond to any Airbnb inquiry for taxpayer information by providing the taxpayer information appropriate for you. If you are not subject to US tax information reporting, the information you provide will not be submitted to the IRS.
Where to provide this information
To provide the taxpayer information appropriate for you, please follow these steps:
- Log in to your host account on a computer or using a browser (not the app)
- Click on your host profile picture and select Account
- On the Account page, select Payments and payouts
- Click or tap Taxes
- Select Add US taxpayer
- Complete the appropriate form under Taxpayer Information
Once you have provided this information, it will appear in your Account > Payments & payouts > Taxes > Taxpayer Information. Please note that it may take up to 48 hours for our platform to fully process your tax form in which time you may continue to receive requests to add your taxpayer information.
We require that you add taxpayer information on your account and assign taxpayer information to the respective payout method(s). If you or one of your payout methods 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. (W-9 Instructions)
- 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. (W-8ECI Instructions)
- 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/-E. Note that this will result in 30% US tax withholding being applied to payouts from your US listings. (W-8BEN Instructions)
- If you are a non-US resident and do not receive payments from US listings on Airbnb, please complete a Form W-8BEN/-E. (W-8BEN Instructions)
We recommend each Host consult carefully with their independent tax advisor before deciding which U.S. tax form is appropriate for them to complete.
* Note: 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 by the IRS to be nonresident alien individuals, so such Hosts 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.
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