Air BnB 1099-K

[CutBackTaxes]

Where do I enter the 1099-K income from Air BnB on a Schedule E. Also, should I select property type as a vacation/Short-Term type property if my client owns the condo as his primary residence, but rents it out roughly 30 days a year on Air BnB. Any suggestions/help is greatly appreciated!
Thanks

[Koss]

Rental Income

If it is rental income, it should be entered on line 3...

BMK

[Lion]

If it's a short-term rental with substantial services, B&B, then Schedule C.

[Burke]

I believe this falls under Schedule C income per the IRS regs, and I have such a client. I treat it as Schedule C, subj to SE tax.

[Gretel]

I agree with Schedule C if breakfast is provided. I stayed at such a place myself in NY last year. It was a good experience. However, I didn't think of it as the owner running a Schedule C business. It will take many by surprise when doing taxes.

[Burke]

The "substantial services" can be providing linens, toiletries, room cleaning, etc etc. It doesn't have to be food.

[Lion]

Yes, a hotel is a business and not a rental, even for long-term guests, if the usual cleaning, linens, etc., are provided by the owner.