Airbnb Host Taxes in Ohio - 2025 Guide

Updated for 2025 (Filing 2024 Taxes)

Is Airbnb Host income taxable in Ohio?

Yes, income earned as an Airbnb host is absolutely taxable, both at the federal and Ohio state level. The IRS considers Airbnb hosting a business activity, meaning you’ll need to report your earnings and expenses.

Federal Requirements: You’ll report your Airbnb income and expenses on Schedule C (Profit or Loss From Business), which is filed with your Form 1040. This schedule allows you to deduct all ordinary and necessary business expenses, ultimately determining your net profit or loss. Keep meticulous records of all income and expenses.

Ohio Specific Rules: Ohio has a graduated income tax system. This means the tax rate you pay depends on your total taxable income. Your net profit from your Airbnb (after deducting expenses on Schedule C) will be added to your other income (wages, investments, etc.) to determine your Ohio taxable income. You’ll then use the Ohio income tax brackets to calculate your state tax liability. You'll file this information using Ohio Form IT 1040. Be sure to check the current Ohio tax brackets for the 2024 tax year (filing in 2025) on the Ohio Department of Taxation website (tax.ohio.gov).

Top Tax Write-offs for Airbnb Hosts

As an Airbnb host, you can significantly reduce your tax burden by taking advantage of available deductions. Here are some key write-offs:

• Mortgage Interest & Property Taxes: If you own the property, you can deduct the portion of your mortgage interest and property taxes that relate to the time the property is used for Airbnb. This requires calculating the percentage of the year the property was rented.
• Utilities: Expenses like electricity, gas, water, internet, and cable are deductible, again based on the percentage of time the property is rented.
• Cleaning & Maintenance: Costs associated with cleaning the property between guests, as well as repairs and maintenance (e.g., fixing a leaky faucet, painting) are deductible.
• Mileage & Vehicle Expenses: When you use your vehicle for Airbnb-related activities (picking up guests, going to the store for supplies), you can deduct either the actual expenses (gas, oil, repairs, etc.) or the standard mileage rate. For 2024, the standard mileage rate is approximately 67 cents per mile (verify the official IRS rate at irs.gov). Keep a detailed mileage log!
• Airbnb Fees: The fees Airbnb charges you are a deductible business expense.
• Software & Subscriptions: Costs for software used to manage your Airbnb (e.g., Smartbnb, Hostaway) or subscriptions to services that help with your hosting business are deductible.

The 15.3% Self-Employment Tax Surprise

Because you're considered self-employed as an Airbnb host, you're responsible for paying both the employer and employee portions of Social Security and Medicare taxes. This is known as self-employment tax. The combined rate is 15.3% (12.4% for Social Security and 2.9% for Medicare) on your net earnings from self-employment. However, you only pay self-employment tax on earnings over $400.

You’ll calculate this on Schedule SE (Self-Employment Tax), which is filed along with your Form 1040 and Schedule C. The good news is that you can deduct one-half of your self-employment tax from your gross income, which can help lower your overall tax liability.

Closing Tip for Ohio Residents

Navigating Airbnb taxes can be complex. I strongly recommend keeping detailed records of all income and expenses throughout the year. Consider using accounting software designed for self-employed individuals. Finally, don’t hesitate to consult with a qualified tax professional (like myself!) to ensure you’re maximizing your deductions and complying with all federal and Ohio tax laws. Proper planning can save you significant money and stress during tax season.