Vrbo is required by the US Internal Revenue Service (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 gross amount exceeding $20,000 USD during the 2022 calendar yearYou will receive IRS Form 1099-K to report the gross value of transactions processed on your behalf. Vrbo mails Form 1099-K in late January of each year.  
Note: 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. We will mail Form 1042-S in early March of each year. 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 W-9 falls within a certain state, for example, Massachusetts or Vermont, Vrbo may be required to complete and file Form 1099-K with the state.  

Note: If your gross transaction value exceeds the state threshold (often $600) but falls below the federal threshold ($20,000 and 200 transactions), we will file a form with the appropriate state only.

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.