Hi @Nelson316 ! Since your question is specific to New York, it might be an idea to ask it again in one of the local Host Clubs.
Do keep in mind though that it's difficult to answer questions about tax as every situation is different, so I'd recommend reaching out to a tax professional to answer those questions. If you still want to try any of the local Host Clubs, you can find them here: https://community.withairbnb.com/t5/Get-Local/ct-p/en_clubs