Tax documents for Airbnb hosts
Short-term rental income has its own paperwork, especially if you rent only part of the year or part of your home. These records help your preparer separate rental and personal use.
Income documents
- Annual earnings report and 1099-K or similar form from the platform
- Monthly or per-booking payout statements
- Bank deposits to confirm total payouts
- Any income from other booking platforms or direct bookings
Expenses and receipts
- Cleaning fees paid to cleaners or services
- Supplies, linens and consumables for guests
- Utilities, internet and streaming services for the rental
- Platform host service fees and payment fees
- Repairs and maintenance
- Insurance specific to short-term rentals
- Property management fees, if any
Other records to gather
- Calendar showing nights rented, nights used personally and nights vacant
- Purchase closing statement and cost of major improvements
- Mortgage interest statement (Form 1098) and property tax bill
- Local lodging or occupancy tax filings and payments
- Square footage of the rented space versus the whole home
Common mistakes to avoid
- Not tracking personal-use days, which can change how expenses are treated
- Forgetting to separate the cost of improvements from repairs
- Overlooking local occupancy taxes already collected and paid
Frequently asked questions
Do I need to track nights used personally?
Yes. The split between rental and personal use can affect which expenses are deductible, so keep a calendar.
Are platform fees deductible?
Host service fees and similar costs are generally business expenses of the rental, but confirm treatment with your preparer.
Related checklists
This is a general checklist to help you gather paperwork, not tax or legal advice. Rules and thresholds change and depend on your situation, so confirm details with a qualified preparer or the IRS.