I reserved an Airbnb but the host canceled when we arrived. Airbnb refunded our money and provided a different rental at no charge. Airbnb sent an "Earnings Summary" for the year in the amount of $2,500 (the value of the new rental) but it is not in the form of a 1099 or any other U.S. tax form. Airbnb told us on the phone at the time that it wasn't taxable because it wasn't over $20k. I believe it probably is taxable but I'm not sure where to enter it.
