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topic
Renting Out Your Place
"Can I just list my spare room on Airbnb? What rules apply?"
in plain english
Short-term rentals sit at the crossroads of tax law, consumer protection, and local zoning.
Renting out a room or a whole home is treated as a small business by the federal government — which means the income is reportable, but you also get to deduct a slice of utilities, depreciation, and supplies.
There's a fun loophole: if you rent your home out for fewer than 15 days a year, none of that income is taxable. Cross day 15, and the whole year counts. Layered on top: the FTC requires platforms to disclose mandatory fees up front, and your state's UCC chapter governs what counts as a binding rental agreement.
in the margin
- Dwelling unit
- Tax code's name for a home or part of one.
- Lease
- A contract to use property for a set time in exchange for payment.
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eCFR26 CFR § 1.280A-1
The 14-day rule
Rent your home 14 days or fewer per year? It's tax-free.
Source: Code of Federal Regulations
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