filing US federal tax returns for infequent hosts

[Masha15]

Hello hosts,

I'm wondering if there are any hosts out there who AirBnB out their primary home infrequently, and how to report that to the IRS (if at all).  I did look at the tax guidance offered by EY at https://www.airbnb.com/taxes/assets/eyguidance_us and if I understood correctly from the flow chart on page 8, if you host less than 15 nights a year in your primary home you don't have to report earnings or expenses.  We hosted 13 nights this year, so does that mean I don't have to report my AirBnB rental earnings?  Perhaps there are other hosts in similar shoes?  We're in Seattle, WA.  Thanks,

Masha

[Masha15]

Actually, I've confirmed this by reading the instructions for schedule E:

"If you did use the unit as a home and rented the unit out for fewer than 15 days in 2017, do not report the rental income and do not deduct any rental expenses."

Maybe this will be useful to others!

[Pete28]

You are missing out on larger opportunities ! If you rent out a lot you can

- depreciate the portion of your home you rent out

- any utilities used

- portion of property tax

- portion of any interest on loans

- supplies

- Internet and cell phone

Renting out part of your home is one of the easiest ways to make a tax free income 

[Maryann128]

Hello,
What form is used to deduct the items you mention (portion of utilities, property,  tax etc...)

[Raf3]

@Pete0 @Masha2 You're both right!

[Sarah1607]

I have a follow up to this question.  We also rent out infrequently and have reached 17 days.  But, I've read that you can deduct days for major repairs.  If we work on our home for two days, we would be below the 15 day threshold.  Does that mean that I do not have to report our earnings?