Publication 527 should provide the information you need. Depending on the use of the Airbnb, you would either treat the rental as an ordinary rental, a vacation home rental, or potentially a schedule C business (if you are treating it more like a bed and breakfast).
I don’t understand why anyone ever thought AirBnB was some new type of tax transaction never seen before. Nor why some people seem to think the only kind of rental you can advertise via AirBnB is a room in a personal residence where meals and other services are provided by the co-resident owner.
To add a technicality to Mike’s answer, a fourth treatment might be the 14-days-or-less-in-the-year rental, no income or expense for tax purposes.