Taxes - Who files?

[Rachel308]

Okay, here's the deal:

My boyfriend owns the house we live in. He rents the house out a few times a month, and we stay with my mom during that time. The money, however, gets deposited into my bank account, but the money is then given to him. It is not my income. We pay our expenses separately, and I don't see the Airbnb money. I didn't consider taxes when we started this, so now I'm worried.

When filing taxes, since Airbnb is depositing it into my account, I assume that is telling the IRS that I made this money. Apart from changing the bank account to his at this point, can he still claim the earnings to date on his own taxes, without me having to? 

[Luke69]

If the total revenue is less than $10K for the calendar year 2017, then Airbnb will not report it to the IRS.  And even if they do, what matters is the person being named in their reporting, which sounds like it would be your boyfriend.  Airbnb doesn't care whose account the funds go into - they'll leave that for the IRS to sort out.  They would just let the tax man know he might want to have a talk with your boyfriend.