"14 day rule" for taxes

[Suzy19]

I'm trying to figure out the tax implications for renting out our spare room. I've read several references to the "14 day rule," which states that you don't have to declare rental income if the rental is less than 14 days.

My question is, is the 14 days per year, or per visit?  I will definitely have more than 14 days total this year, but most of my stays are only a few nights each.

Thank you,

Suzy

[Cynthia-and-Chris1]

I'm not a tax professional, but I'm pretty sure it means 14 days per YEAR.

[Susan151]

That is per year.AirBNB is taxable income.