Start here: what kind of host are you?
🏠 I rent part of my primary home — a spare room, basement, or the full house for 14 days or fewer per year.
Your income may be completely tax-free. Start with the 14-day rule, then read house hacking taxes if you also rent a portion long-term.
🏡 I run a dedicated STR property — full-time or near-full-time, not my primary home.
Your core questions are passive vs. active income and which deductions apply. Start with Schedule C vs. Schedule E, then bookmark the STR deductions checklist.
📊 I want STR losses to offset my W-2 income — the "STR loophole."
Works if your average rental is 7 days or fewer and you materially participate. Read the STR tax loophole, then cost segregation for STRs to understand how to front-load depreciation into paper losses.
Which platform are you hosting on?
8 guidesEach platform handles 1099s, occupancy tax collection, and host fees differently — start with yours for platform-specific rules, then layer on the tax strategy guides below.
Airbnb Host Taxes
Deductions, Schedule E vs C, and the 14-day rule
Vrbo Host Taxes
Host fees, 1099s, and how Vrbo's tax collection works
Booking.com Host Taxes
What Booking.com collects vs. what you still owe
Turo Host Taxes
Car-sharing income, depreciation, and the 1099-K threshold
Hipcamp Host Taxes
Campsite and outdoor hosting income explained
RV Rental Host Taxes
RV rental income, depreciation, and 1099 reporting
Furnished Finder Host Taxes
Mid-term rentals, the 30-day rule, and tax treatment
Neighbor Storage Host Taxes
Storage rental income — Schedule E or Schedule C?
STR tax rules that apply to every host
12 guidesThe framework that governs how short-term rental income is taxed, regardless of which platform you use — passive vs. active, the 14-day exemption, depreciation, and the loophole strategies that can make STR one of the most tax-efficient income streams available.
The 14-Day Rule
The Augusta Rule — how to earn tax-free rental income
Schedule C vs. Schedule E
Passive vs. active — which form saves you 15.3%?
The STR Tax Loophole
How to deduct STR losses against your W-2 income
Cost Segregation for STRs
Front-load depreciation and cut your year-one tax bill
Lodging Tax by State
TOT, transient occupancy, and hotel tax rates — all 50 states
STR & Self-Employment Tax
When Airbnb income triggers the 15.3% SE tax
STR Deductions Checklist
Every deduction available to short-term rental hosts
Mixed-Use Rental Taxes
Renting part of your home — how to split the deductions
House Hacking Taxes
Rent part of your primary home and live nearly rent-free
STR Business Structure
LLC vs. sole prop — the right setup for your rental
Airbnb 1099-K Explained
When Airbnb sends a 1099-K and what to do with it
Quarterly Taxes for Hosts
How much to pay and when — a host's quarterly guide
Your state's short-term rental rules
8 guidesTOT registration requirements, permitting, what platforms collect on your behalf, filing schedules, and the enforcement actions hosts need to know — broken down by state.
California STR Rules
TOT registration, Airbnb collection, and CA permitting
New York STR Rules
Local Law 18 requirements and NYC STR registration
Florida STR Taxes
DBPR license, county TDT, and what Airbnb collects
Hawaii STR Rules
TAT and GET registration for short-term rental hosts
Texas STR Taxes
Hotel occupancy tax, STRO permits, and HOT filing
Colorado STR Taxes
Local lodging taxes, licensing, and resort market rules
Tennessee STR Taxes
Sales tax on STRs and city-level permits in Nashville & beyond
Arizona STR Taxes
TPT license, county JCTPT, and STR registration requirements
Why short-term rentals need their own tax playbook
Short-term rentals are taxed under a completely different framework than other side hustles. An Uber driver and an Airbnb host both receive 1099s — but the Airbnb host operates under passive income rules, real property depreciation schedules, state and local occupancy taxes that vary block-by-block, and a 14-day exemption that has no equivalent anywhere else in the tax code. The most expensive mistake a host can make is treating rental income like gig income and filing Schedule C simply because it "feels like a business."
The stakes are higher than most hosts realize. Depreciation alone is worth $8,000–$15,000 per year for a typical STR property, and the majority of hosts who file without a CPA never claim it. The regulatory landscape has also shifted sharply: 2024–2026 saw New York City's Local Law 18 effectively ban most STR listings, Los Angeles tighten permitting to primary-residence-only, and the federal 1099-K reporting threshold drop from $20,000 to $2,500. The IRS has separately sharpened audits on hosts who file Schedule C without providing what the tax code calls "substantial services." These guides are built to keep you on the right side of the rules — and to make sure you're not paying more than you legally owe.
Frequently asked questions
Is Airbnb income reported on Schedule C or Schedule E?
Most Airbnb hosts file Schedule E (passive rental income), which means you avoid the 15.3% self-employment tax entirely. You'd only use Schedule C if you provide "substantial services" — things like daily housekeeping, cooked meals, or concierge — the kind of service a hotel provides. Standard hospitality (clean linens, Wi-Fi, toiletries) doesn't meet that bar. See the complete Schedule C vs. Schedule E guide for the full decision framework.
What is the 14-day rule for short-term rentals?
If you rent your primary residence for 14 days or fewer in a calendar year, the rental income is completely tax-free — you don't even have to report it on your federal return. This is sometimes called the "Augusta Rule." The catch: you also can't deduct rental expenses for those days. Once you cross 15 days of renting, all rental income becomes reportable. See the complete 14-day rule guide for edge cases and how to track qualifying days.
What is the "STR loophole" and how do I qualify?
Normally, rental losses are "passive" and can only offset other passive income — not your salary. But if your property's average rental period is 7 days or fewer and you materially participate in the rental activity, those losses become non-passive, meaning they can offset your W-2 income. A $300,000 STR property generates roughly $10,900 per year in depreciation alone; applied against a high W-2, the tax reduction is meaningful. See The STR Tax Loophole for the qualification tests and how to document material participation.
Does Airbnb collect taxes for me, or do I need to file separately?
Airbnb automatically collects and remits occupancy taxes (TOT, lodging tax, hotel tax) in most major US markets, but not everywhere. Check your Airbnb dashboard's "Taxes" section to see exactly which taxes are handled in your jurisdiction — if they're not listed, you're personally responsible for collecting and remitting them. Either way, you're still responsible for federal and state income tax on the rental income itself. Our lodging tax by state guide breaks down what's typically covered where.
Do I need an LLC for my Airbnb?
An LLC makes more sense for Airbnb hosts than for most side hustlers because liability exposure is real — a guest injury, property damage claim, or carbon-monoxide incident could become a lawsuit against you personally. An LLC keeps your personal assets separate from the rental business. That said, an LLC provides no federal income tax advantage for most rental properties — it defaults to the same Schedule E treatment. Always talk to an attorney before transferring a mortgaged property into an LLC; there can be due-on-sale and title complications. See STR Business Structure for the full analysis.
Not sure where your rental stands?
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