You'll still report it on SCH E. But since you don't own the property you can't depreciate it. Hoever, you are still required to enter the property in the assets/depreciation section. Not a big deal. Go ahead and enter it with a cost of $ZERO DOLLARS and nothing will be depreciated, since there's nothing to depreciate.
If all your rentals were less than 14 days, you don't have to report the income or expenses on your return, but keep records in case the IRS asks about the income.
If not, set up the property in the Rental section, under Income. You will be able to indicate that you didn't own the property in the Property Profile topic.
Click this link for more info on Airbnb Income.
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you make it read like renting it 12 times a year each for 14 days or less is not reportable. the law is renting for 14 days or less for the whole year. but the fact is AIRbnb rental income may have to be reported on schedule C if services were provided - no 14 day rule.