Form W-8ECI Recertification

Frequently Asked Questions

Why am I receiving this notification?

You received a notification because the tax info Form W-8ECI you previously submitted is past its validity period. Form W-8ECI is generally valid for a period starting on the date the form is signed and ending on the last day of the third succeeding calendar year.

What do I need to do?

We request that you recertify your originally submitted information on the Form W-8ECI by launching the recertification process. You will be asked to review your previously submitted information, make any necessary address updates, and sign to certify that your tax status and information is correct from the date the form was expired.

• If your tax status changed to a US tax resident during the time your form was invalid, please contact us so that we can help you determine the effective date of the status change and next steps needed to update your account appropriately.
• If your tax status was always a US taxpayer and you believe you may have incorrectly provided the W-8ECI form, please select “US taxpayer” in the resubmission process prompt. You will be asked to complete a new Form W-9 and sign an affidavit statement making the W-9 retroactive to the original W-8ECI submission date. Beginning calendar year 2024, you will be issued Form 1099-K if you meet the IRS and/or state reporting thresholds.

  After submitting Form W-9, we will automatically delete your Form W-8ECI. If you have more than one tax form and more than one payout method, you may need to check your taxpayer assignments in your Payments & payouts page.

• If your tax status changed to non-US and you no longer file a US return, you will need to complete either Form W-8BEN (individual) or Form W-8BEN-E (entity/business) to certify your foreign status. Your Form W-8ECI will be deleted and you will be subject to 30% Federal income tax withholding from future payouts on your US listings.
  

Where can I access the resubmission tool to resubmit my Form W-8ECI?

To resubmit your Form W-8ECI:

• Select Taxes on your account page
• On the top of the page, you should see a banner titled Resubmit your tax form. Select Review tax info. This will launch the resubmission flow and guide you through the resubmission process.

What happens if I do not resubmit Form W-8ECI?

If you do not take action to resubmit your Form W-8ECI by December 31, 2024, Airbnb will be legally required to withhold U.S. Federal income tax at a rate of 30% from future payouts on your US listings and remit them to the IRS.

Brief Overview on Form W-8ECI

We use a simplified “substitute” version of an IRS Form W-8ECI to verify the tax status of non-US taxpayers with US listings who file a US tax return. Providing Form W-8ECI will result in the issuance of Form 1042-S which will only report annual income received from US listings. Visit our Help Center - Tax Documents for more information about the various US tax documents Airbnb issues.

You, the individual or business entity who is the beneficial owner of the income, is considered a foreign/non-US taxpayer if:

• You are not a US citizen,
• You are not a resident of the US (e.g. not a Green card holder or does not meet the substantial presence test), or
• You are a foreign business that was created or organized outside of the US

You, the individual or business entity who is the beneficial owner of the income, is considered a US taxpayer, and should generally provide Forms W-9, if any of these apply:

• You are a US citizen or US resident alien,
• You are a business created or organized under the laws of the US and not disregarded for tax purposes, or
• You are neither a U.S. citizen or US permanent resident, but present in the US for a certain period of time. See below for the substantial presence test.

Substantial Presence Test

An individual will meet the substantial presence test if the individual is physically present in the United States for at least: 1) 31 days during the current calendar year, and 2) 183 days using the following formula:

1. All days of physical presence in the United States during the current calendar year (e.g. 2024), plus
2. 1/3 of the days the individual was present in 1st preceding year (e.g. 2023); and
3. 1/6 of the days the individual was present in 2nd preceding year (e.g. 2022).

Generally, an individual is treated as present in the United States on any day he or she is physically present in the country at any time during the day.

Example of substantial presence test

• 2024: present in U.S. for 50 days (50 * 100% = 50 days)
• 2023: present in U.S. for 300 days (300 * ⅓ = 100 days)
• 2022: present in U.S. for 60 days (60 * ⅙ = 10 days)
• Total of 160 days < 183 days = U.S. tax non-resident in 2024

For more information, see IRS Publication 519, U.S. Tax Guide for Aliens or consult with your tax advisor.

Additional information

Check out these articles for more tax information: 

• How to complete Form W-8ECI
• How to complete Form W-9
• How to complete Form W8-BEN / W-8BEN-E
• Tax Documents from Airbnb
• US income reporting overview

Contact us

If you need additional help regarding a recertification notification you received, please email us at [email protected].

If you have other questions, please contact us.