Because of new IRS regulations @Debbie25 they are no longer issuing 1099s for less than $20,000 earned AND less than 200 transactions. IRS has applied this to PayPal, Venmo, and others as well as Airbnb. You can go to Insights -> Earnings -> Transaction History and sort by last year's transactions. Airbnb might also have sent you an email in the last week or two with a link to last year's transactions. Anyway, once you generate last year's report, your accountant can use that.