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Tax Planning

STR Tax Guide — Arkansas

Tax guide for short-term rental hosts and investors in Hot Springs, Arkansas. Deductions, depreciation, and local tax obligations.

Pro Tips

STR Tax Essentials

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Income Reporting

All STR income is reportable to the IRS. Airbnb and VRBO issue 1099-K forms if you earn $600+ in a year. Track ALL income — including cleaning fees and extra guest charges.

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Deductible Expenses

Deduct: mortgage interest, property taxes, insurance, repairs, cleaning, supplies, platform fees, management fees, utilities, WiFi, landscaping, photography, and travel to the property.

Depreciation

You can depreciate your STR property over 27.5 years (residential) or 39 years (commercial). This is a paper deduction that reduces taxable income without cash outflow. Huge tax benefit.

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The 14-Day Rule

If you rent your property fewer than 15 days per year, the income is completely tax-free. You don't even report it. Great for owners who rent only during Oaklawn racing season.

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Self-Employment Tax

If you provide 'substantial services' (daily cleaning, concierge, meals), STR income may be subject to self-employment tax (15.3%). Standard Airbnb hosting typically avoids this.

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Local Tax Obligations

Hot Springs collects accommodation/tourism taxes on short-term stays. Some platforms collect automatically — verify what's covered. You're responsible for any taxes the platform doesn't handle.

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Cost Segregation Study

For properties over $300K, a cost segregation study can accelerate depreciation by reclassifying components (cabinets, flooring, fixtures) to shorter depreciation schedules. Saves thousands in taxes.

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Hire an STR-Savvy CPA

STR taxes are complex. A CPA who specializes in short-term rental taxation will save you far more than their fee. Ask specifically about their STR experience — general CPAs often miss deductions.

FAQ

Common Questions

Do I pay taxes on Airbnb income?

Yes. All STR income is reportable. You'll receive a 1099-K from Airbnb/VRBO if you earn $600+. However, deductions and depreciation often significantly reduce your taxable amount.

What can I deduct?

Mortgage interest, taxes, insurance, repairs, cleaning, supplies, platform fees, management, utilities, depreciation, travel to the property, and professional services (CPA, attorney).

Is there a way to avoid taxes entirely?

The 14-day rule: if you rent fewer than 15 days per year, the income is tax-free. Otherwise, no — but proper deductions and depreciation can reduce your effective tax rate substantially.

Do I need to collect local taxes?

Yes. Hot Springs charges accommodation taxes. Airbnb and VRBO may collect some automatically — verify with the city which taxes you're responsible for remitting directly.

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