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Form 1099-K and short-term rentals

Last checked Oct 26, 2026 from official sources. Not tax advice.

A 1099-K reports payments that went through a platform. It is an income-tax form, separate from county lodging tax, but owners often confuse the two.

The threshold

The One, Big, Beautiful Bill retroactively restored the pre-2021 rule: platforms must file a 1099-K only when payments to you exceed $20,000 and 200 transactions in a year (IRS FAQ, Oct 23, 2025; Form 1099-K instructions). Payment-card transactions have no threshold. Some states set lower thresholds, and platforms may send one anyway.

Why it matters for lodging tax

• The gross on a 1099-K includes amounts like taxes the platform collected and fees, so it won't equal your taxable rent.
• Counties and states can compare reported income to tax filings. Consistent monthly returns keep the story straight.

Ask your CPA how to report rental income; we handle the lodging tax side.

Check my county

Questions owners ask

Will Airbnb send me a 1099-K?

Under federal rules, only if payments exceed $20,000 and 200 transactions in the year, though state rules or platform practice may differ.

Does a 1099-K mean I owe lodging tax?

Not by itself. Lodging tax depends on your county and city, and whether the platform already remits it.

How it works

1. Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
2. Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
3. We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.