New tax reform

[Elcka0]

Hello.   A couple of years ago I helped my sister in law to set up an Airbnb for a small apartment she owns in Ecuador.  I remained like a co-host in case someone message her in English and just to help, of course I do this free of any charge I live in the US and what she mades is minimum. 
Not long ago AIRBNB sent a notification about taxes, due December 1st forms to fill up to have taxes deducted from the owners account

My sister in law is not a US citizen or resident, she has no social security or ITIN She lives in Ecuador and the property is over there, not in the US.   Does IRS still have jurisdiction over there I’m Ecuador?
She unsuccessfully tried to contact AIRBNB, the people answering have no idea about new tax reform and refer her to an accountant, that will probably cost more than what she makes in a year with AIRBNB  and now she’s afraid of legal action or AIRBNB holding 30% of the little money she makes there 

What documents she needs to provide  if no ITIN or Soc Sec. should she consider closing her AIRBNB account to avoid legal issues? 

[Sarah977]

@Elcka0  It appears that the listing is under your account. If you are a US citizen or resident, and you are the account holder, then yes, you need to report the earnings to the IRS as well as the Ecuador tax dept. 

This is something you really need to consult an accountant who is familiar with international tax law about.