You report rental income earned from hosting the same way, regardless of whether you own the property or not. This year, Airbnb recently changed their policy and will only be issuing 1099's if you made more than $20,000 AND had over 200+ transactions. If you did not meet this threshold, you may not receive a 1099, but you still must report all income - not doing so would be tax evasion.For more information regarding Airbnb and the implications on taxes, check out the blog on Shared Economy CPA: www.sharedeconomycpa.com/blog