Thanks Jeff, I really do not understand when you asked who actually received the money. If you are registered as a host in Airbnb I am assuming she is receiving the money, or don"t? That is why she got the 1099s. Appreciate your input. I even asked her if she needed more income to buy a property or else, because I do not see why she would register that rental in the site under her name. She answered to me that she thought it was not important. Crazy. Thanks again.