You could treat them like SFH rentals as well if thats something you want to consider. 

How do people treat rental cars?

Typically, gains from the sale of such property are treated as long-term capital gains, while losses are treated as ordinary losses.If a rental property is held for more than one year, any resulting loss would generally be treated as a long-term capital loss.

Hahahah WTFI love it you filthy animal lol 🤣I know it's illegal but I would tare down $40,000 worth of work for lack of payment.Have seen it done many times lolI started my career as a laborer in Sydney.Swept floors for 4 years and carried sheetrock, studs, etc...High rise office fit-outs.Could never take the elevator with the white collar folks as we "where" filthy animals.Funny thing is, I made more money than most of the suit and tie guys 🖕Construction in Oz is very well paid and not much shady biz in not getting paid.But yes, treated like S#@% over there also.

Needless to say I would not continue doing business with Airbnb they treat their hosts very badly

@Douglas J Andrews, Nope, a land contract usually conveys enough of the burdens and benefits of ownership that the IRS would treat it as a sale. 

For this purpose, each spouse is treated as owning the property during the period that either spouse owned the property.

Looks like your first post so I will treat this as a one time deal for you.  

I thought in some instances married owners were treated as one, so I'm not sure.I think the issue is how is the NC taxation filed. 

They treated one of my rentals and I haven’t needed them back since.(404) 839-4883