Current for 2026 Tax Year · Accountant-reviewed workpapers

Standardized Short-Term Rental Accountant Review & Client Handoff Kit.

Organize supported records into source-linked year-end packages for accountant review.

Accountant Export

Illustrative Source-to-Reporting Workpaper

Roxby organizes supported accountant exports into illustrative reporting profiles. Review each profile, source record, and tax-software mapping before preparing a return.

Illustrative accountant-reviewed rental reporting profile

Review this mapping against the client's current filing position and tax software.

Accountant Review Required

Illustrative Schedule E Line	Reference Field Name	Double-Entry Source Accounts	Suggested Review Evidence
Line 3	Rents received (Gross)	`4000 Accommodation Revenue` `4010 Cleaning Fees Collected`	Illustrative 1099-K gross-to-net reconciliation workpaper
Line 5	Advertising	`6100 Listing Photography` `6110 Direct Booking Hosting`	Invoices and card receipts
Line 7	Cleaning & maintenance	`6200 Turnover Cleaning Labor` `6220 Pool & Spa Maintenance` `6230 Grounds & Lawn`	Illustrative source note: Form 1099-NEC copies (labor ≥$600) Accountant confirmation required
Line 8	Commissions	`6050 Airbnb Host Service Fees` `6060 Vrbo Host Service Fees` `6080 Co-Host Management`	Platform reservation earnings summaries Executed co-hosting agreements
Line 9	Insurance	`6300 Commercial STR Liability` `6310 Hazard & Fire Insurance`	Policy declaration pages and proof of payment
Line 12	Mortgage interest paid to banks	`6400 Mortgage Interest Expense`	Illustrative supporting record: lender statement; accountant confirmation required
Line 14	Repairs	`6250 Incidental Handyman Repairs` `6260 Plumbing & Electrical Repairs`	Contractor invoices distinguishing repairs from capital additions
Line 16	Taxes	`6350 County Real Property Taxes`	County ad valorem tax bill notices
Line 17	Utilities	`6450 Electricity & Power` `6460 Water, Sewer, Trash` `6470 Guest WiFi & Broadband`	Utility bills with property address
Line 19	Other expenses	`6500 Guest Amenities & Supplies` `6550 De Minimis Expensed Items` `6600 PMS & Dynamic Pricing SaaS`	Illustrative source note: itemized invoices ≤$2,500 Accountant-approved election documentation, if applicable
Line 20	Depreciation expense	`6900 Depreciation Expense`	Accountant-reviewed asset schedule and available supporting records

1099-K Reconciliation Review

Illustrative 1099-K Gross-to-Net Reconciliation Workpaper

Form 1099-K gross amounts can differ from net bank deposits. Review supported source coverage, timing, fees, taxes, adjustments, and unresolved differences with the client's accountant.

Illustrative Reconciliation Structure

An accountant-reviewed workpaper may use the following structure when the listed source records and adjustments apply:

Illustrative gross 1099-K volume (Box 1a): Aggregate payments shown by the supported source records for the example period.
Illustrative less: channel service commissions: The specimen uses a modeled 3% aggregate channel-service-fee input for accountant review.
Illustrative less: lodging-tax amounts: Review whether source-supplied amounts were collected or remitted by a platform or host and how they should be presented.
Illustrative less: guest refunds and cancellations: Review supported cancellations, disputes, and claim offsets.
Illustrative add/less: timing differences: Review reservations spanning reporting-period boundaries.

Illustrative Workpaper · Client: Blue Ridge Retreat LLCTax Year: 2026

Illustrative Form 1099-K Box 1a Gross Volume (Airbnb + Vrbo)$94,500.00

Illustrative Less: Host Channel Service Fees (Schedule E Line 8 reference)-$2,835.00

Illustrative Less: Source-Supplied Lodging-Tax Amounts-$7,560.00

Illustrative Less: Guest Cancellations & Resolution Adjustments-$650.00

Illustrative Timing Difference (Dec 31 reservation paid Jan 2)+$425.00

Illustrative Net Bank Deposits in This Specimen$83,880.00

Asset Review

Illustrative Asset Review & Schedule Reference

Review source asset records, modeled recovery-period inputs, proposed schedules, and possible elections with the client's accountant.

Illustrative Asset Review Reference

Asset Description	Illustrative Recovery-Period Input	Review Question for Accountant
Items under $2,500 each (illustrative) (Mattresses, small appliances, TVs, kitchen sets)	0 Years (illustrative input)	Review possible de minimis treatment Confirm eligibility, accounting procedure, and filing requirements
Tangible Personal Property (Large furniture packages, hot tubs, commercial laundry)	5-Year MACRS (200% DB) — illustrative input	Review proposed depreciation treatment Confirm method and any elections with the accountant
Land Improvements (Outdoor pavers, fences, fire pits, paved parking pads)	15-Year MACRS (150% DB) — illustrative input	Review proposed depreciation treatment Confirm recovery period and eligibility with the accountant
Residential Real Property (Building structure minus non-depreciable land)	27.5-Year MACRS (Straight Line) — illustrative input	Review proposed depreciation treatment Confirm method and convention with the accountant

De Minimis Review Notes

These notes organize questions for the client's tax professional. They are illustrative and not a file-ready election:

ILLUSTRATIVE REVIEW NOTES — NOT FILE-READY (DE MINIMIS SAFE HARBOR DISCUSSION) Client / entity: [Name] Tax identifier: [Confirm outside this illustrative note] Illustrative Tax Year: 2026 Do not file this text. Confirm eligibility, the applicable threshold, accounting procedure, and filing requirements before preparing any election. 1. Confirm whether the taxpayer has an Applicable Financial Statement (AFS). 2. Review the illustrative $2,500 per-item or per-invoice threshold against the taxpayer's applicable facts and books-and-records treatment. 3. Record the accountant-approved conclusion and supporting authority.

Practice Hub Workflow

How Accounting Firms Partner with Roxby

Exchange source-linked documents, requests, and year-end package versions in each authorized client workspace.

Dedicated Practice Hub

Access customer-authorized clients from one Practice Hub. Enter one client workspace at a time while each client's data and authority remain separate.

Locked Monthly Periods

Closed periods reject ordinary posting changes. Authorized corrections use reopening and a revised close version; exported packages retain their close version.

Source-Linked Records

Supported general-ledger lines retain links to the available source records used for posting.

Supported Accountant Export

Export supported trial balances, general-ledger detail, and accountant-review summaries in supported formats.

The calculators, tax schedules, Schedule E mappings, statutory threshold estimates, and compliance checklists provided on this page are for educational and informational purposes only. They do not constitute formal tax, legal, financial, or accounting advice. Short-term rental tax regulations—including Internal Revenue Code §§ 168, 263(a), 274(d), 280A, and 469—along with state and municipal transient occupancy tax (TOT) rules, vary significantly based on your specific operational structure, property classification, and local jurisdiction. Neither Roxby nor its affiliates assume any liability for tax positions taken, deductions claimed, or subsequent penalties assessed. Always consult a licensed Certified Public Accountant (CPA), Enrolled Agent (EA), or qualified tax attorney before finalizing your tax returns or filing positions.

Prepare standardized STR workpapers for accountant review.

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