Who this is for: Hosts and Cleaning Companies earning money with Landing.
Landing cannot give tax advice. Landing staff are not able to advise you on what you owe, what you can deduct, or how to file. For any of that, speak to a tax professional. What follows is what Landing can tell you.
You are an independent contractor
Landing takes Hosts on as independent contractors, not employees.
That means you are responsible for your own taxes. Landing does not withhold tax from your payouts, so nothing has been deducted before the money reaches you.
What you are responsible for
Keeping on top of these through the year makes filing much easier than trying to reconstruct it in January.
Track every expense you incur doing Landing work.
Report your expenses correctly on your tax return.
Keep receipts for anything you buy on your own card. You do not need to keep receipts for PEX Card purchases for tax purposes, because that is Landing's money rather than yours. You do still have to upload PEX receipts to the job, which is a separate requirement. See What is a PEX Card?.
Your cleaning supplies are the obvious example of an expense you pay for yourself. See Building Your Host Cleaning Kit for what that covers.
What a 1099 form is
A 1099 form is a summary of what you earned as an independent contractor over the tax year.
It goes to you, to the IRS, and in some cases to your state. You use it when you file.
You receive one if your earnings for the year reach the reporting threshold set by the IRS. That threshold changes from year to year, so check the current figure with the IRS or a tax professional rather than assuming last year's number still applies.
If your earnings were below the threshold, no form is issued. You still report what you earned when you file.
Who sends your 1099
Your 1099 form is delivered through Stripe, the same service that sends your weekly payouts. Stripe emails you a link to access it, or posts a paper copy if you prefer.
Your form comes from Stripe rather than from Landing, and it goes to the details Stripe holds for you.
When your form arrives
1099 forms are usually finalised in January, for the tax year that has just ended.
If you meet the threshold, Stripe emails you a link to access your form. You can choose to receive a paper copy in the post instead.
Keep your details up to date
Your form goes to the name, address, and Taxpayer Identification Number that Stripe holds for you. If any of those are wrong or out of date, the form will be wrong or will go to the wrong place.
You update these yourself in Stripe. Landing cannot change them for you.
See Stripe Tax Reporting Article for more guidance.
Check your details before the end of the year rather than in January, so the form is right when it is issued.
If you did not get an email from Stripe
Work through these in order.
Check your spam and junk folders. Search your inbox for Stripe, or for a subject line about action required to receive your tax form.
Check which email address Stripe holds for you. If it is an old address, the email went there.
Check whether you reached the threshold. If your earnings were below it, no form is issued.
Where to get tax advice
Landing staff cannot advise you on tax matters. That includes what you can deduct, how to file, and what you owe.
For anything beyond getting hold of your form, speak to a tax professional.