Airbnb Host Taxes in Ohio - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Basics for Airbnb Hosts in Ohio

Ohio’s welcoming hospitality and diverse attractions, from the Rock & Roll Hall of Fame to Hocking Hills State Park, make it a popular destination for travelers – and a great place to be an Airbnb host. However, income earned through short-term rentals is generally taxable at both the federal and Ohio state levels. Understanding these tax obligations is crucial for compliance and maximizing potential deductions.

Ohio State Tax Rules for Rental Income

As a resident of Ohio, a state income tax return is required regardless of the amount of Airbnb income earned. Ohio utilizes a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, Ohio’s income tax rates range from 0% to 3.77% based on taxable income brackets. Airbnb income is reported as part of your overall adjusted gross income. The primary form used to report self-employment income, including Airbnb income reported on Schedule C, is Form IT-1040, along with Schedule IT-1040 (Supplemental). Even if reporting on Schedule E, the rental income will still flow to your IT-1040. Ohio also requires estimated tax payments if you expect to owe $1,000 or more in taxes for the year. These payments are typically made quarterly. Failure to make timely estimated tax payments can result in penalties. It’s important to note that Ohio does not currently have a specific tax form or guidance dedicated solely to short-term rental income, so careful record-keeping and potentially professional tax advice are highly recommended. You can find more information and access tax forms on the Ohio Department of Taxation website: https://tax.ohio.gov/. Ohio also allows for certain business credits and deductions that may be applicable to Airbnb hosts, so exploring these options is worthwhile.

The Critical Tax Question: Are You a Business or a Rental?

This is the most important tax question for an Airbnb host, as it determines if you owe self-employment tax. The IRS classifies short-term rental activity based on the level of services provided.

• Schedule E (Passive Rental Income): Most casual hosts report on Schedule E (Supplemental Income and Loss). This applies if you only provide basic lodging and cleaning between guests. Reporting on Schedule E generally exempts you from the 15.3% self-employment tax.
• Schedule C (Active Business Income): However, if you provide "substantial services" – think daily cleaning, providing meals, concierge services, or similar amenities – you report on Schedule C (Profit or Loss from Business). This triggers the 15.3% self-employment tax (Social Security and Medicare) on your net earnings.

Top Tax Write-offs for Ohio Hosts

• Platform Fees: Fees charged by Airbnb, VRBO, and other platforms are fully deductible as business expenses.
• Mortgage Interest & Property Taxes: You can deduct the portion of your mortgage interest and property taxes that corresponds to the percentage of your home used for rental purposes and the period it was rented. For example, if your property was rented 50% of the year, you can deduct 50% of these expenses.
• Repairs, Maintenance & Cleaning: Deduct costs associated with fixing items in the rental property, routine maintenance (like landscaping), and professional cleaning services. Supplies used for cleaning are also deductible.
• Depreciation: A powerful but complex deduction that allows you to recover the cost of your rental property (or portions of it) over its useful life. This often requires the assistance of a qualified tax professional to calculate correctly.