Vrbo partners may be required to complete a United States (U.S.) 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 U.S. Internal Revenue Service (IRS).

 

Determine your tax form obligations

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

  • You are a U.S. person
  • You are listing a property in the U.S.
  • Your listing’s rates are in USD

Your responses to the questions in your tax profile will determine which U.S. 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 U.S. person, and we processed more than 200 payment transactions with a total gross amount exceeding $20,000 USD during the calendar year 2025.

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.

Important: If you received a 1099-K for 2024, you might not get one for 2025 because the federal threshold increased.

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

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

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

 

Exceptions

If you are a U.S. person and the address on the active Form W-9 falls within a state with a threshold below the federal threshold (over $20,000 USD and 200 transactions), 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 mailed all Forms 1099-K and 1042-S.
  • For tax year 2025, Vrbo will provide electronic delivery (e-delivery) on the same delivery date if you selected this option in your tax profile.

We highly recommend choosing e-delivery. For instructions on how to opt in to e-delivery and download your tax form, see Receive your US tax form via e-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 mail 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 December 31, 2025.
  • If you need another copy of your form, see Get a reprint of your U.S. tax form.

 

Your responsibility

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