Airbnb Host Taxes in West Virginia - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Basics for Airbnb Hosts in West Virginia

Nestled amongst the rolling hills and scenic beauty of the Mountain State, offering a cozy cabin or a convenient city apartment on Airbnb has become a popular way to supplement income. However, income earned through short-term rentals is generally taxable at both the federal and West Virginia state levels. Understanding these tax obligations is crucial for compliance and maximizing potential deductions.

West Virginia State Tax Rules for Rental Income

As a resident of West Virginia, a state income tax return is required regardless of the amount of Airbnb income earned. West Virginia utilizes a graduated income tax system, meaning the tax rate increases as your income rises. For the 2025 tax year, the rates are expected to remain similar to prior years, ranging from 3.00% to 6.50% based on taxable income brackets. Airbnb income is considered taxable income and must be reported on your West Virginia income tax return. The primary form used for reporting self-employment or business income, including Airbnb income reported on Schedule C, is Form WV-204, West Virginia Resident Income Tax Return. Even if reporting on Schedule E (rental income), the net rental income will be transferred to Form WV-204. West Virginia also requires taxpayers to pay estimated taxes quarterly if they expect to owe $1,000 or more in state income tax. Failure to do so may result in penalties. It's important to maintain accurate records of all income and expenses related to your Airbnb activity to support your tax filings. The West Virginia State Tax Department provides comprehensive information and resources for taxpayers; you can find more details at West Virginia State Tax Department.

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

This is arguably the most important tax question for an Airbnb host, as it directly impacts whether 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 their income and expenses on Schedule E (Supplemental Income and Loss). This applies if you primarily provide basic lodging and minimal services – essentially, making the space available and cleaning between guests. Reporting on Schedule E exempts you from the 15.3% self-employment tax.
• Schedule C (Active Business Income): If you provide "substantial services" to your guests – such as daily cleaning, providing meals, or offering concierge-style assistance – the IRS may consider your Airbnb activity an active business. In this case, you report income and expenses on Schedule C (Profit or Loss from Business) and are subject to the 15.3% self-employment tax (Social Security and Medicare).

Top Tax Write-offs for West Virginia Hosts

Maximizing deductions can significantly reduce your tax liability. Here are some common write-offs for West Virginia Airbnb hosts:

• Platform Fees: Fees charged by Airbnb, VRBO, and other platforms are fully deductible as business expenses.
• Mortgage Interest & Property Taxes: If you rent out a portion of your primary residence or an investment property, you can deduct the percentage of mortgage interest and property taxes corresponding to the rental space and the period it was rented.
• Repairs, Maintenance & Cleaning: Expenses for repairing damage, routine maintenance (like plumbing or electrical work), and professional cleaning services are deductible. This also includes the cost of cleaning supplies.
• Depreciation: This is a powerful deduction that allows you to recover the cost of your rental property (or portions thereof) over its useful life. It's a complex calculation, and consulting a tax professional is often recommended.