General
Fairly or its partners will issue certain United States tax documents (“1099 Information Returns”) to both the United States Internal Revenue Service (“IRS”) and Fairly users.
The type of 1099 Information Return you receive, and who issues it, depends on your role on the Fairly Platform and the types of payments you receive.
Tax Document Overview
When you create a payout profile on the Fairly Platform, Fairly collects identifying information and a completed Form W-9 from you in order to satisfy U.S. tax reporting requirements. At the end of each calendar year, Fairly reviews your Form W-9 information and the volume and types of payments processed through the Fairly Platform to determine which 1099 Information Returns, if any, must be issued.
In certain cases, if your payments for the year do not exceed applicable IRS reporting thresholds, you will not receive a 1099 Information Return.
Summary of 1099 Information Returns
Provided applicable IRS reporting thresholds are met, the following 1099 Information Returns may be issued by Fairly or its banking partner Paysafe. These forms are generally made available by January 31 following the reportable calendar year.
Document Type | Who Receives It |
Form 1099-K | Homeowners for guest reservation payments processed and collected by Fairly or Paysafe
Caretakers for cleaning fee payments paid by homeowners through the Fairly Platform |
Form 1099-NEC | Any user receiving revenue share or other direct payments from Fairly |
These tax documents are also filed with the IRS and, where required, with applicable state tax authorities.
Homeowner Form 1099-K Reporting
As a homeowner using the Fairly Platform, you may receive up to two Forms 1099-K reporting guest reservation payments settled to you during the year.
Airbnb bookings settled through Fairly
Fairly will issue a Form 1099-K if your payments met the applicable federal reporting thresholds for the year (for 2025, generally more than $20,000 in gross volume and more than 200 transactions).
Non-Airbnb bookings settled through Paysafe
For non-Airbnb reservations, our payment processing partner Paysafe will issue a separate Form 1099-K based on its own reporting rules.
What does your Form 1099-K show?
Your Form 1099-K:
Reports gross payment volume only (before deducting for platform fees, refunds, chargebacks, or cancellations)
Is based on the date payments were settled, not when the reservation activity occurred. For example, Paysafe will report a VRBO reservation on the date that it is originally booked and the credit card is charged.
As a result, the amount on your Form 1099-K will generally not match your net payouts for the year and is not a measure of your taxable income for the period.
Fairly will separately provide a statement detailing reservation activity for the period (based on check-out date).
Resolving Problems with Tax Documents
If you are having issues reconciling your 1099 Information Returns to your transactions, or if the personal information on the tax document is incorrect, please send an e-mail to [email protected]. Note that we will only provide revised forms after we research and confirm potential errors.
Disclosure Regarding Consent for Electronic Delivery Consent of IRS 1099 Information Returns
During the creation of your payout profile, you consent to receive electronic copies of your 1099 Information Returns. At the time of that consent, you acknowledge and agree to the following terms:
You agree to electronically receive the IRS information tax returns 1099-K and 1099-NEC. Your information returns will remain available electronically for one year from the date is originally made available to you, and a paper copy can be obtained by printing the electronic copy.
Your consent to receive electronic IRS information tax returns is effective immediately until you choose to withdraw it.
You have a computer with Internet access and are able to view HTML files and read Adobe PDF files.
You can request to be mailed a paper copy of the Information Return (such request will not be considered a withdrawal of consent), request an update of your contact information, or withdraw your consent by e-mailing us at [email protected] or mailing to:
Attn: Tax Department
Fairly Inc.
PO Box 14463
Portland, OR 97293
Note that we will perform certain identity validation steps before we will issue a paper copy of the 1099 Information Return.