BobKamman
Level 15

Cleaning between renters is what many hotels and motels do now, and the IRS guidance is that those businesses go on Schedule C.  There is considerable fog, and little authority on where to draw the line between Schedule C and Schedule E.  One online source, without explaining why, says:

"Generally, you should report your Airbnb activity on Schedule C if the average rental period for the property is less than 7 days or if the average rental is less than 30 days, and you provide substantial services to the renter."

I see an increasing number of people who operate multiple Airbnb locations, often subleasing the property rather than owning it.  I don't have any Airbnb clients, but I think if I prepared a Schedule E for one I would have them sign an acknowledgment that they might be assessed SE tax if IRS does a project on that industry.  Also, that they're giving up substantial deductions for retirement accounts and QBI.