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Airbnb Schedule E line by line
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.
If you rent out a home on Airbnb or Vrbo, you will most likely report it on Schedule E (Form 1040), Part I. This page walks through every line of Part I on the 2025 form, with the kind of items hosts usually put on each. It is a map, not a ruling: your CPA decides what fits you.
Part I, line by line
| Line | Name on the form | What hosts typically put there |
|---|---|---|
| 1a | Physical address of each property | Street, city, state, ZIP of each rental. |
| 1b | Type of property | Code 3 is Vacation/Short-Term Rental. Other codes: 1 single family, 2 multi-family, 4 commercial, 5 land, 6 royalties, 7 self-rental, 8 other. |
| 2 | Fair rental days and personal use days | Days rented at a fair price and days you or family used it. See the 14-day rule guide. |
| 3 | Rents received | Gross amounts guests paid for stays. This is before Airbnb or Vrbo take their fee. Cleaning fees charged to guests are generally part of rent received. |
| 4 | Royalties received | Not used for normal short-term rentals. |
| 5 | Advertising | Paid listing promotion, listing photos. |
| 6 | Auto and travel (see instructions) | Trips to the property for rental purposes. The 2025 instructions allow the standard mileage rate of 70 cents per mile, or actual costs. Keep a log. |
| 7 | Cleaning and maintenance | Turnover cleaners, lawn care, pool service, pest control. |
| 8 | Commissions | Platform host fees are often placed here because gross rent goes on line 3. Some preparers use line 19. Ask your CPA. |
| 9 | Insurance | Landlord or short-term rental policy premiums. |
| 10 | Legal and other professional fees | Accountant, bookkeeper, legal fees for the rental. |
| 11 | Management fees | Co-host or property manager fees. |
| 12 | Mortgage interest paid to banks, etc. | Interest on Form 1098 for the rental. |
| 13 | Other interest | Interest on loans that are not a bank mortgage. |
| 14 | Repairs | Putting something back as it was: a faucet, a patch, a repainted wall. |
| 15 | Supplies | Soap, paper goods, coffee, small items used up in the rental. |
| 16 | Taxes | Real estate taxes on the rental. |
| 17 | Utilities | Electric, gas, water, trash, internet, streaming for guests. |
| 18 | Depreciation expense or depletion | Cost of the building and larger items spread over years, usually through Form 4562. |
| 19 | Other (list) | Software, linen service, other ordinary costs not on lines 5 to 18. |
| 20 | Total expenses. Add lines 5 through 19 | Sum of all expense lines. |
| 21 | Subtract line 20 from line 3 (rents) and/or 4 (royalties) | Your income or loss for each property. A loss may need Form 6198 (at-risk) per the instructions. |
| 22 | Deductible rental real estate loss after limitation, if any, on Form 8582 | Passive activity loss limits. HostLedger does not calculate this. |
| 23a to 23e | Totals for all properties | 23a total of line 3, 23b line 4, 23c line 12, 23d line 18, 23e line 20. |
| 24 to 26 | Income, losses and total | Positive amounts from line 21, losses, and the combined total that flows to Schedule 1 (Form 1040), line 5 in the simple case. |
Questions A and B on the form
Before line 1, the 2025 form asks whether you made payments that required you to file Form(s) 1099 (for example to a contractor), and if so whether you filed them. See the Schedule E instructions.
Schedule E or Schedule C?
The Part I note on the form says that if you are in the business of renting personal property, use Schedule C. For homes, the usual dividing line is services: if you provide substantial services to guests (daily housekeeping, meals), the activity may be reported on Schedule C instead. Publication 527 explains this. Short average stays (7 days or less) also change the passive activity rules in Publication 925. Ask a CPA which applies to you.
How HostLedger maps to these lines
The Summary sheet in HostLedger uses exactly these line numbers and names for lines 3 and 5 to 21 (and 23 in Multi-Property). Each expense you log picks a line from a dropdown, and the sheet adds them up. See the sample.
Official sources
- IRS: Instructions for Schedule E (Form 1040)
- IRS: Publication 527, Residential Rental Property
- IRS: Topic 414, Rental income and expenses
Frequently asked questions
Which Schedule E line do Airbnb fees go on?
Gross rent goes on line 3, so the host service fee is an expense. Many preparers place it on line 8 (Commissions), and some use line 19 (Other). Pick one way and use it every year. HostLedger puts platform fees on line 8 by default.
Where do cleaning fees I charge guests go?
Cleaning fees paid by guests are generally part of the rent you received (line 3). The cleaner you pay is an expense on line 7. Confirm with your CPA.
Does Schedule E have a line for occupancy or lodging taxes?
No. Taxes collected from guests and sent to a state or city are not the same as your rent. Ask your CPA how your local tax is treated.
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