That is a great question! This is my first year with airbnb so I don't speak from past experience, but my thinking is that the cleaning fee is income and will be lumped in with the rest of your income. If you do your own cleaning, that's the end of that. But if you hire someone to do your cleaning, whatever you pay that person should come out of your profits and go toward expenses (but that will be done in your own bookkeeping.) If you've paid that person more than $600 for the year, you'll have to file a 1099 for that independent contractor.