This is what I found when I searched: Beginning in 2016, Airbnb will only issue you a 1099 if you had over 200 reservations AND made $20,000 during the year. Does that mean you still have to claim your Airbnb income if you were under that threshold? Yes, absolutely. You can go here to find your earnings for the year to use on your taxes: https://www.airbnb.com/help/article/416/where-do-i-find-my-airbnb-earnings-for-tax-purposes