フォトグラファーなどの業務委託請負者を対象とする課税について

If you’re a photographer, translator, or other service provider paid through your Airbnb account, be sure to complete your taxpayer information so we can process your payouts.

In the USA

US persons may fill out a Form W-9. In January, if you’ve submitted a Form W-9 and earned $600 or more during the previous year, we’ll provide you with a Form 1099-NEC showing your earnings under “Box 1 – Nonemployee compensation.” Corporate service providers will not receive a tax form.

Outside the USA

Non-US persons may submit a Form W-8 to certify that their earnings are not subject to US tax.

If you’re unsure which form to submit, consult a tax professional for help. Find more information about US federal tax.