Validering av amerikanska skatteuppgifter

Airbnb uses the Internal Revenue Service Taxpayer Information Number matching database to verify your taxpayer information. This helps us reduce filing issues which may impact your tax return filings, and avoid any enforcement actions the IRS may instruct us to take on your payouts.

IRS data verification 

The IRS database verifies the following information from your Form W-9 or W-8ECI:

• "US tax ID number":  IRS verifies if this is a valid US tax ID number
• "Taxpayer or business name”: IRS verifies this corresponds to the “US tax ID number”

When providing us with your taxpayer information, make sure the following information is correct: 

• US tax ID number: This is usually your Social Security number (individuals) or the Employer Identification Number (business entities).
• Taxpayer or business name: Enter your full legal name exactly as shown on your social security card (individuals) or Form SS-4 (business entities). The name shown here must match the US tax ID number that you provide.

Validation email notifications

When you submit your tax information to us, we submit this information to the IRS for validation. Currently, we perform this once a quarter. You will then receive an email with validation results. The following are the possible responses you may receive:

• The taxpayer info you submitted is valid: No issues.
• Your US tax info failed IRS validation: The email will provide a general reason why your taxpayer information failed IRS validation. You’ll need to review the information you submitted.

Completing Form W-9

Name typos and similar errors

When populating the “Full name” field on your Form W-9, enter your full legal name exactly as shown on your social security card (individuals) or Form SS-4 (business entities).

• Omit any special characters that are part of the business name with the exception of hyphens (-) and ampersands (&)
• If the individual name or business name contains an apostrophe, it is recommended that you leave it out and replace with a space

Note: If you need to correct your name on your social security card, you may need to contact the Social Security Administration.

Sole proprietorships or single-member LLCs

If you operate as a sole proprietorship or a single-member LLC, per the IRS Form W-9 instructions (page 3) you should provide us:

• Taxpayer or business name: Enter your name as shown on your personal US tax return (e.g. Form 1040/1040A/1040EZ)
• Disregarded entity name: Enter your LLC, business, trade, or “doing business as” name

Tax Identification Number: This number should be your personal tax identification number and not that of the single member LLC.

IRS tax withholding enforcement (B-notice)

Each year, the IRS formally notifies us of name/tax identification number errors which have been detected on the Form 1099s filed for the previous calendar year. 

Similar to our tax identification number matching process (as described above), the IRS undergoes a process to match the taxpayer name and tax identification information listed on the Form 1099 against their database. If a validation error occurs, the IRS will instruct us to notify you and take enforcement action if you do not correct the error.

• First B-notice: If you receive a “first B-notice”, you will need to delete your old Form W-9 and resubmit a corrected Form W-9 immediately or be subject to tax withholding until a corrected Form W-9 is submitted. See how to submit your tax information.
• Second B-notice: If you receive a “second B-notice”, this means that you have received two notices from us within the last three years. We will withhold US taxes from your payouts until you provide us with a copy of your social security card (for individuals), or an IRS Letter 147C (for non-individuals). Please contact us to submit your documentation through a customer service ticket within your Airbnb account. Never provide your personal information over the phone.

Further assistance

If you need further assistance, or if you believe the information you provided matches your government-issued documents, please contact us.

You will be asked to provide a copy of your document(s) as an attachment to a customer service ticket within your Airbnb account. Never provide your personal information over the phone.