Here is a great article from AirBnB about taxes.

https://www.airbnb.com/help/article/414#section-heading-9-0

Here is another excellent document from AirBnB that you can download and review. This is a PDF that is downloadable:

https://www.google.com/url?sa=i&url=https%3A%2F%2Fassets.airbnb.com%2Feyguidance%2Fus.pdf&psig=AOvVaw1kA-vxKOHLeyfKmfUNCSCQ&ust=1675452472499000&source=images&cd=vfe&ved=0CBAQjhxqFwoTCLD_k5nJ9_wCFQAAAAAdAAAAABAE