Although you do not explicitly say as much, I assume you have received a Form 1099-MISC showing the gross rent amount, issued in your name and SSN. The IRS is going to associate those payments with you, so we need to transfer the earnings to your aunt without you incurring and tax.
I would suggest that you report the payments through Airbnb on Schedule E. In the expenses section of Schedule E, create an equal and offsetting expense. I would use line 19a and include a notation "Passthough to owner, Jane Doe, SSN xxx-xx-xxxx. That creates the first part of a traceable record for the IRS.
Next, you will want to issue a Form 1099-MISC to you aunt. This will be just like the one you received from Airbnb, only with your name, address, and SSN as the Payer, and your aunt's information as the Recipient. You can create, print, and file Forms 1099 at this link: https://quickemployerforms.intuit.com/signin.htm
