Deducting Professional Cleaning Between Guests
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Professional cleaning between guest stays is 100% deductible under IRC §162(a) as an ordinary and necessary business expense. Every turnover clean, deep clean, laundry service, and carpet cleaning you pay for is deductible in the year you pay for it. Report contractor cleaning payments on IRS Line 11 (Contract labor) or Line 27a (Other expenses).
This Is Different from the Cleaning Fee You Charge Guests
It's important to separate two related but distinct concepts. The cleaning fee you charge guests is rental income — it flows into your gross revenue on your tax return. Separately, the cleaning expenses you pay to a cleaner or company are a business deduction that reduces your taxable income. Both transactions exist independently; both affect your tax return, but in opposite directions.
For a complete breakdown of how the guest-charged cleaning fee works as income, see our guide on Airbnb cleaning fees and taxes. This article focuses specifically on the operational cleaning costs you pay out of pocket between guest stays.
A host with 60 turnovers per year at $130/cleaning = $7,800 in annual cleaning deductions. At the 22% tax bracket plus 15.3% self-employment tax, that cleaning deduction saves roughly $2,900 in total taxes. Cleaning is often the largest single deduction for active STR hosts.
What Cleaning Expenses Are Deductible
Turnover Cleaning (Between Guests)
IRS Line 11 or Line 27aThe standard cleaning performed between each guest stay. This is your most frequent and usually your largest cleaning expense. Pay with a business card and keep records by turnover date.
Deep Cleaning (Seasonal or Post-Long-Stay)
IRS Line 27aDeep cleans performed after extended stays, between seasons, or as annual maintenance. Carpet cleaning, upholstery steam cleaning, grout cleaning, window washing — all deductible as ordinary maintenance expenses.
Laundry Services
IRS Line 27aProfessional laundry services, linen cleaning services, and wash-and-fold operations used for guest linens and towels. Deductible as operating expenses on Line 27a.
The 1099-NEC Requirement for Individual Cleaners
If you hire an individual contractor (not a cleaning company organized as a corporation) and pay them $2,000 or more in a calendar year — the threshold for payments made after December 31, 2025, raised from $600 by the One Big Beautiful Bill Act and indexed for inflation starting in 2027 — you are required to:
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- Collect a signed W-9 before or at the time of first payment
- File Form 1099-NEC with the IRS by January 31 of the following year
- Provide a copy to the cleaner by the same deadline
Get the W-9 before you make the first payment — not in January when you're preparing tax documents. If a cleaner refuses to provide a W-9, you are generally required to withhold 24% backup withholding from their payments. Collecting the W-9 upfront avoids this entire problem.
The 1099-NEC obligation does not apply if you hire a cleaning company organized as an S-Corp, C-Corp, or LLC taxed as a corporation. The W-9 form will indicate the entity type — check Box 3 for the tax classification.
IRS Lines: Where Each Type Goes
- Individual cleaning contractor payments: Line 11 (Contract labor) — most accurate line for independent contractors
- Cleaning company invoices: Line 27a (Other expenses) — companies are not contract labor in the same sense
- Laundry and linen services: Line 27a (Other expenses)
- Cleaning supplies (DIY cleaning): Line 22 (Supplies)
- W-2 cleaning employee wages: Line 26 (Wages)
Keep a log of each cleaning: date, cleaner name or company, amount paid, and which guest stay it followed. This creates a clear record connecting each cleaning expense to the rental business. Your Airbnb or VRBO booking history timestamps can serve as cross-references for the dates.
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Disclaimer
This article is for informational purposes and does not constitute tax, legal, or financial advice. Tax rules vary based on your specific situation, filing status, entity structure, and jurisdiction. Always consult a qualified CPA or tax professional for guidance on your specific tax situation. IRS rules and thresholds are subject to change — verify current requirements at irs.gov before filing.
Frequently Asked Questions
Can I deduct the cost of cleaning my Airbnb between guests?
Yes. Professional cleaning services paid between guest stays are 100% deductible under IRC §162(a) as ordinary and necessary business expenses. Report them on IRS Line 11 (Contract labor) or Line 27a (Other expenses). This applies whether you hire an individual cleaner or a cleaning company.
What is the difference between deducting cleaning costs vs. the cleaning fee charged to guests?
The cleaning fee you charge guests is income — it is included in your gross rental income and reported on your tax return. The operational cleaning costs you pay to a cleaner are a separate business expense deduction. Both sides of this transaction affect your taxes: the fee you collect increases income, and the cleaning cost you pay reduces it.
Do I need to send a 1099-NEC to my STR cleaner?
Yes, if you pay an individual cleaning contractor $2,000 or more in a calendar year (the threshold for payments made after December 31, 2025, under the One Big Beautiful Bill Act; $600 for 2025-and-earlier payments), you must file Form 1099-NEC with the IRS and provide a copy to the cleaner by January 31 of the following year. This requirement does not apply if you hire a cleaning company organized as a corporation.
Are deep cleaning and laundry services also deductible?
Yes. Deep cleans between seasons, carpet cleaning, upholstery cleaning, laundry services, and wash-and-fold services are all deductible operating expenses. Deep cleans go on IRS Line 27a; laundry services also go on Line 27a. All qualify as ordinary maintenance expenses under IRC §162(a).