US tax withholding is federal income tax that is deducted from your gross reportable payments. Airbnb withholds US income taxes only when required by the IRS. The tax withheld is remitted directly to the IRS by Airbnb.
Note: US tax withholding is not related to Occupancy Taxes.
Reason | Details | Solution |
Failure to provide necessary US taxpayer information | If you meet certain criteria, we will request US taxpayer information from you. | Submit required tax information. Failure to provide your US tax information will result in mandatory US tax withholding until you submit the required tax form. |
Required by law based on tax status/classification | If you are a non-US citizen/ non-US tax resident with US listing(s) or Experiences and indicate to us (Form W-8BEN/W-8BEN-E) that you do not file a US tax return, you will be subject to 30% US tax withholding. | Provide Form W-8BEN/W-8BEN-E. |
Airbnb has been instructed by the Internal Revenue Service to withhold taxes | If Airbnb receives a “B-notice” from the IRS regarding the accuracy of the taxpayer information you provided, we are instructed to withhold taxes on your account until the issue has been resolved. | For information on how to resolve a B-notice, please read our article on US tax information validation. |
For more information and instructions on how to complete US taxpayer information forms, see US income tax reporting overview.
If you are subject to US tax withholding, the deduction will appear on your earnings under the earnings dashboard or Reservation summary as “Tax Withholding for US Income”.
US taxes withheld from your payouts will be summarized on your annual tax document (Form 1099 or Form 1042-S) which you will receive around January 31st following the reportable calendar year. The tax withholding will generally need to be claimed on your income tax return if you are required to file one..
Note: We may request that you provide additional documentation through our customer service portal to document your foreign status. As a reminder, never give any personal information over the phone.
Important
Please ensure that the US taxpayer information on your account is accurate. Failure to provide accurate information may lead to difficulties in claiming your tax withholding on your income tax return.
For more information on submitting taxpayer information, see US income tax reporting.