It is not just an issue of income but of services provided. It is not a straight rental. As @Mike9241 said:
When your average rental period is seven days or less per tenant, the IRS deems the activity to not be a rental activity under the passive activity rules. Because of this, many CPAs put short-term rental activities on Schedule C.
Is an Airbnb rental considered a business?
Typically since Airbnb requires active management, it is considered an active trade or business. This classification renders hosts as self-employed businesses.
.
