Is AirBNB inputted under Self-Employment or Rentals, Royalties, and Farms. What if 99% of your AirBNB bookings were less than 14 days. Do you have to report taxes?

Well 99% is not exactly 100% so if the rules are strictly applied, then you don't meet the 14 days rental exclusion. For you to file your AirBNB as schedule C self-employed, you have to be providing services like cleaning, breakfast and other for your AirBNB clients. Otherwise, you may have to report your AirBNB in schedule E.