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SolutionShort-term rentals are real estate businesses operating under hotel-like regulation. State and city STR rules, lodging tax, and personal liability from guest claims are the main risks.
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For short-term rental hosts
For Airbnb Hosts · File.Business

Host the property. We handle the entity and the taxes.

Airbnb and short-term rental hosting is a real estate business with hotel-style regulation. We form an LLC per property (or per portfolio), register for state and city lodging taxes, navigate the patchwork of STR ordinances, and set up books that talk to Airbnb, VRBO, and Booking.com.

Start your STR LLC See the STR bundle
Built for your use case 60-day money-back Cancel anytime
8,500+
STR hosts served
$0
Service fee per LLC
Lodging
Tax handled
50 states
Coverage
$0
Free
formation service
51
Jurisdictions
filed in-house
220K+
Businesses
formed since launch
4.9★
Rating
8,200+ verified reviews
SOC 2 Type II · 2025 report 4.9 · 8,200+ reviews E&O Insured · carrier on request 51 Jurisdictions 220,000+ Formed
See disclosures + carrier names →
LLC per propertyIsolate liability per address
Lodging tax + sales taxWe register where required
Multi-state STR opsForm + qualify wherever you host
The STR host bundle

Built for hosts who treat this as a business.

$0/LLC STR property LLC One LLC per property is the standard. Liability stays in the LLC; your other assets stay separate.
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Multi-state Foreign qualification Property in a state outside your home state? We qualify the LLC there.
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Lodging tax Lodging + sales tax STR income is typically subject to state lodging tax + local occupancy tax. We register in each jurisdiction.
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STR permits STR permits + licenses Many cities require STR-specific permits. We map your city + county requirements.
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Every state Registered Agent Required in every state where you own STR property.
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Partner STR-specific insurance Standard landlord insurance does not cover STR. Specialty STR insurance via partner brokers.
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Built in Per-property P&L Airbnb, VRBO, and Booking.com revenue flows in. Cleaning, supplies, and OTA fees categorized per property.
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Privacy Privacy from guests Keep your home address off the property LLC record. Use our address.
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How we set STR hosts up

Per-property structure that scales.

01
Form the property LLC

$0 service fee, state fee at cost. EIN issued, BOI filed, Registered Agent in the property state.

Day 0
02
STR permits + licenses

Map your city + county STR requirements. File permit applications.

Week 1
03
Lodging tax registrations

State lodging tax permit. Local occupancy tax registration. Set up filing schedule.

Week 2
04
Insurance + banking

STR-specific liability insurance bound through partner. Business banking opened, Airbnb/VRBO payouts redirected.

Week 2
05
Multi-property scaling

New property = new LLC ($0 service fee + state fee). Multi-state ops triggers foreign qualification + new lodging tax registrations.

Ongoing
06
Compliance + taxes

Annual reports per LLC, foreign-state filings if applicable, lodging tax monthly/quarterly, Schedule E or 1065 per LLC at year-end.

Annual
See your situation here?The fastest path is to start. Five minutes, no credit card required.
Start your STR LLC →$0 service fee
In their own words

How customers like you use the platform.

"I add a new LLC every month or two. It takes 5 minutes. State fee plus zero service fee. There is no reason not to put every property in its own entity."
CV
Carlos VegaReal Estate Investor (47 STR doors)
"When my lender asked for every operating agreement across 12 LLCs at 5pm on a Friday, I downloaded them in three clicks."
OM
Owen MarshFounder, Marsh Properties (9 SFR + 3 STR)
"Wyoming holding LLC with property LLCs in three states. Lodging tax filings never missed."
JP
Jeanette Pierre-LouisPrincipal, Pierre-Louis Holdings (22 STR units across 3 states)
60day promise

The File.Business Promise

If we miss a deadline on a service you pay us to manage, we cover the penalty. If you change your mind within 60 days, we refund our fee in full. Your data stays yours, always.

60-day money-back Penalty-free filings Cancel anytime
FAQ

Common questions.

Should each property have its own LLC?
For serious STR hosts, yes. Liability isolation per property is the standard. Cost is small ($35-$520 state fee per LLC + $99/yr Registered Agent renewal after year 1).
What is lodging tax vs sales tax?
Lodging tax (also called transient occupancy tax, room tax, or hotel tax) is a state and/or local tax on short-term lodging stays. Often higher than general sales tax (6-15% combined). Separate registration required in most jurisdictions.
Does Airbnb collect lodging tax for me?
In many jurisdictions yes; Airbnb collects and remits the tax automatically. In others, partial collection or you handle it. We map your specific jurisdictions during onboarding.
Do I need a business license for STR?
Most cities require an STR-specific permit on top of standard business license. New York City, San Francisco, Los Angeles, Denver, Austin, Portland, Nashville have particularly strict STR ordinances. We map your city requirements.
What about HOA restrictions?
HOAs often restrict or prohibit STR. We do not handle HOA matters; check your HOA bylaws before forming an LLC for an HOA-restricted property.
Can my LLC sue for damages from a guest?
Yes. The LLC can pursue claims against guests for property damage, cleaning issues, etc.; this is one reason to have the property in an LLC rather than personal ownership.
How do taxes work for STR LLCs?
Single-member LLC: Schedule E on personal return (rental income). Multi-member LLC: Form 1065 partnership return. S-Corp election generally not recommended for passive rental income.
What insurance do I need?
Standard homeowner insurance typically does not cover STR activity. You need STR-specific commercial liability + property insurance. Some policies require minimum stays (e.g., 30+ days). We connect to partner brokers who specialize in STR.
Multi-state hosting setup?
Form a property LLC in the state where each property is located. Optionally form a Wyoming holding LLC over the property LLCs for additional asset protection.
Do you serve cannabis, adult-content, or firearms-related STR (e.g., shooting-range lodging)?
No. File.Business does not service these industries. See our Acceptable Use Policy.

Start your STR LLC.

Tell us a few details. We file with the state, obtain your EIN, and set up the bundle.

Start your STR LLCTalk to a specialist

File.Business does not service cannabis, adult-content, or firearms industries. See our Acceptable Use Policy.

$129/yr Compliance Annual Filings · penalty-free

On the $129/yr Compliance Annual Filings plan, we cover state late fees.

When you autofile your annual report through the $129/yr plan and we miss the deadline, we pay the state's late fee. The guarantee applies to that specific plan and the filings it includes. Other File.Business services are billed at the prices on this page.

See compliance plans →
Form your business for $0Start →
File.Business is a private business filing and compliance service. We are not a government agency and are not affiliated with any Secretary of State office. You may file directly with the appropriate state agency. SOC 2 Type II audited. 220,000+ businesses formed since 2017.