Tax

STR income is not just rental income.

The IRS treats short-term rental income differently from a long-term lease — sometimes as rental income (Schedule E), sometimes as a business (Schedule C). The classification depends on how much you do beyond renting the space, and it changes your tax outcome materially.

• Tax · 11 min

  Short-term rental taxes: the 14-day rule, Schedule E vs Schedule C, and the 1099-K threshold (2026)

  How STR income is classified at the IRS, the 14-day Augusta-rule loophole and its personal-use precondition, the facts-and-circumstances test between Schedule E and Schedule C, the 1099-K threshold under current law (reinstated to >$20K AND >200 transactions for 2024-2026), and the deductions most hosts under-claim.

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Information, not tax advice. Tax classification of STR income depends on facts and circumstances — consult a tax professional in your state before filing.