Vrbo partners may be required to complete a United States (US) tax form based on factors such as residency status, property location and payment currency. The following information outlines when tax forms are needed, which forms may be issued by Vrbo, and what responsibilities partners have for reporting income to the US Internal Revenue Service (IRS).

 

Determine your tax form obligations

Vrbo requires partners to complete a US tax form if any of the following apply to you:

  • You are a US person
  • You are listing a property in the US
  • Your listing’s rates are in US dollars (USD)

Your responses to the questions in your tax profile will determine which US tax form you submit: Form W-9 or a form in the W-8 series.

 

Tax forms sent by Vrbo

Vrbo is required by the IRS to send you a tax form if you have processed payments on our platform in one of the following categories:

Criteria

Requirements

1. You are a US person, and we processed payment transactions with a gross amount exceeding $5,000 US dollars during the calendar year 2024.

You will receive IRS Form 1099-K to report the gross value of transactions processed on your behalf.

For more information about Form 1099-K, read Understanding Your Form 1099-K.

2. You are a non-US person listing a property in the US.

You will receive IRS Form 1042-S with the amount of rental income generated by your US property, and any US income tax that was withheld.

For more information about US income tax withholding on non-US persons, read NRA withholding.

 

Exceptions

If you are a US person and the address on the active Form W-9 falls within a state with a threshold below the federal threshold (over $5,000 US dollars), and your gross payment transaction value exceeds the state threshold, Vrbo will file a Form 1099-K with the appropriate state only.

 

Receive your tax forms

Each year, Vrbo distributes Form 1099-K in late January and Form 1042-S in early March.

  • For tax year 2024, Vrbo posted all Forms 1099-K and 1042-S.
  • For tax year 2025, Vrbo will provide electronic delivery (same delivery date) if you selected this option in your tax profile. We strongly recommend choosing electronic delivery.

More about electronic delivery:

  • Consent for electronic delivery of tax forms is provided within your Vrbo tax profile.
  • Your consent will apply until you change it, and you may edit your consent at any time within your Vrbo tax profile.
  • If you do not consent to electronic delivery, Vrbo will post your tax form to the address you provided in your tax profile.
  • To receive a paper copy of your tax year 2025 form during tax season, update your consent by 15 January 2026.
  • If you consented to electronic delivery but decide you’d like a supplemental paper copy, select Contact Us at the bottom of this page.

 

Your responsibility

Regardless of whether we send you a tax form, it’s your responsibility to determine your income tax for US income tax purposes. Amounts not required to be reported to the IRS by Vrbo may still be subject to US federal and state income tax. Please consult your US income tax advisor if you have additional questions.