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Airbnb host tax deductions checklist for 2025 and 2026

Updated October 28, 2026. Line numbers follow the 2025 Schedule E (Form 1040).

General information, not tax advice. Rules change and every situation is different. Please check with a CPA and with the official IRS pages linked here before you file.

Use this checklist while you collect records for the year. Each item shows the Schedule E Part I line it usually lands on. Whether a cost is deductible in your case, and in which year, depends on facts such as personal use days, so treat this as a prompt for your CPA conversation.

Checklist by Schedule E line

Line 5 Advertising. Paid listing promotion, listing photography.
Line 6 Auto and travel. Trips to the property for rental purposes. Standard mileage was 70 cents per mile for 2025; the IRS sets the rate each year. Keep a log with date, miles and purpose.
Line 7 Cleaning and maintenance. Turnover cleaners, lawn and snow service, pool and hot tub care, pest control.
Line 8 Commissions. Airbnb and Vrbo host service fees (or line 19, depending on your preparer).
Line 9 Insurance. Landlord or short-term rental policy. Not your personal home policy.
Line 10 Legal and professional. Accountant or bookkeeper fees for the rental, legal fees tied to the rental.
Line 11 Management fees. Co-host or property manager.
Line 12 Mortgage interest. Interest on Form 1098 for the rental, not the principal part of the payment.
Line 13 Other interest. Interest on a business credit card or other loan used for the rental.
Line 14 Repairs. Fixes that keep the property as it was.
Line 15 Supplies. Toiletries, paper goods, coffee, cleaning products, small items.
Line 16 Taxes. Real estate taxes on the rental.
Line 17 Utilities. Electric, gas, water, trash, internet, cable or streaming for guests.
Line 18 Depreciation. Building cost (not land) over its recovery period, plus furniture and appliances. Form 4562.
Line 19 Other. Pricing or channel-manager software, linen service, owners association fees if not elsewhere, lockboxes and smart locks service fees.

Easy to forget

Furniture, appliances and equipment. These are generally depreciated over several years rather than deducted at once. A "de minimis safe harbor" election lets some taxpayers deduct items up to $2,500 per invoice or item; ask your CPA whether it fits and how to elect it each year.
Platform fees. They never show in your bank deposit, so they are easy to miss. Pull them from the earnings report.
Mileage. Hosts forget small trips. A running log beats a guess in April.
Items you buy for the guest experience. Welcome snacks, fresh flowers and similar costs usually belong on line 15 or 19.

Usually not deductible as a rental expense

The principal part of your mortgage payment.
Personal-use share of costs when you also stay at the property (see the personal use days guide).
Land cost (land is not depreciable).
Improvements that add value or extend life, which are depreciated instead of deducted as repairs.

Keep proof

One folder per year, one file per receipt, and a line in your tracker for each one. The expense tracker guide lists the columns to record.

Official sources

Frequently asked questions

What can Airbnb hosts deduct?

Ordinary and necessary costs of renting the property, such as cleaning, repairs, supplies, utilities, insurance, mortgage interest, property taxes, platform fees and depreciation. Which of them you can deduct depends on your facts, so check with a CPA.

Can I deduct furniture I buy for my Airbnb?

Furniture and appliances are generally depreciated over several years. A de minimis safe harbor election can let you deduct smaller items at once. Ask your CPA.

Is the Airbnb host fee deductible?

Yes, it is generally treated as a rental expense, since gross rent is reported on line 3. Many preparers use line 8 (Commissions).

Want this done for you in a spreadsheet? HostLedger totals your Airbnb and Vrbo income and expenses into Schedule E lines. From $19, one time.

See plans See a filled-in sample