Short-term rental expenses are deductible on Schedule E (or Schedule C if you provide substantial services). Cleaning is a standard maintenance expense. If you personally clean the property, you cannot deduct your own time -- but you can deduct supplies and equipment used.
Pro Tip: If your STR qualifies under the STR Loophole (average rental period of 7 days or less, material participation), cleaning expenses contribute to your overall rental losses that can offset active income -- potentially saving tens of thousands in taxes.
Professional cleaning services between guests are fully deductible rental expenses on Schedule E. This includes the cleaning fee you charge guests (which is income) and the actual cleaning cost you pay (which is a deduction). Cleaning supplies, laundry detergent, and equipment used exclusively for the rental also qualify.
If your short-term rental qualifies under the STR Loophole (average guest stay of 7 days or less, you materially participate), all rental expenses -- including cleaning -- can generate losses that offset your W-2 or business income. A $50,000 rental loss can eliminate $50,000 of other taxable income.
Beyond cleaning: platform fees (Airbnb service fee), supplies and amenities, repairs and maintenance, utilities (proportional to rental use), insurance, property management fees, mortgage interest (proportional), depreciation, and professional services (accountant, attorney). Track every expense from day one.
Here is how this deduction typically works in real situations:
A host rents their property 200 days per year and pays $4,800 in cleaning fees to a professional cleaning service.
A host rents their beach house 90 days and uses it personally 30 days. Pays $2,700 in cleaning fees for the year.
A host with average guest stays under 7 days materially participates in managing their Airbnb (750+ hours/year).
Key Takeaway: The difference between a valid deduction and a denied one usually comes down to documentation, usage percentage, and proper structuring. The same expense can be fully deductible, partially deductible, or not deductible at all — depending on how it is handled.
Short-term rental hosts can deduct: cleaning fees, property management fees, Airbnb service fees, mortgage interest (rental portion), property taxes (rental portion), insurance (rental portion), utilities (rental portion), repairs and maintenance, depreciation, and supplies. All expenses must be allocated between rental days and personal-use days for mixed-use properties.
If you rent your property for 14 days or fewer per year, rental income is tax-free and you cannot deduct rental expenses. If you rent for more than 14 days, all rental income is taxable and you can deduct rental expenses. For properties rented more than 14 days with personal use exceeding 14 days or 10% of rental days, mixed-use rules apply.
You cannot deduct the value of your own labor. However, you can deduct the cost of cleaning supplies used for the rental. If you hire a cleaning service, those fees are fully deductible for rental days. Keep receipts and invoices from any cleaning service you hire.
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