If I have multiple airbnbs (that I am leasing from owners vs buying), may I group the income and expenses as a single business, or does each property have to be separate?

- residential rental real estate can be grouped.

- Short term rentals (such as AirB&B) can be grouped.

- Business rental real estate can be grouped.

However, you can not mix and match between those three. For example, you can not group together short term rentals and long term rentals. You can not group together business rental real estate with residential rental real estate.

Typcially, AirB&B rentals are a SCH C business if you meet the requirements of providing your tenants services on a recurring basis that are *directly beneficial to the tenant*. Cleaning/prep between tenants doesn't count. You'd have to be doing something such as providing daily maid service for example.