Be sure you have verified their identity prior to sharing any sensitive information.Here’s the IRS article for further information.Have you had any of these scenarios happen to you?

HELOCs carry a variable interest rate, and after 10 years they "mature" into a different loan product. 

The property is now valuing minimum at 365K via Zillow, HAR, and in the 400's with CreditKarma, with identical / neighboring units selling +$20,000.00 more than those estimates. 

I'm letting my PMLs mature after a 2 year experiment and going back into old-fashioned rentals.

It may have changed in the last year or so but basically the fed is (or was) buying a higher percentage of the issued treasury bonds now than they did during QE just in the normal practice of rolling their maturing debt.Bottom line is we are in unusual times where interest rates are being manipulated by the fed and other central banks. 

During the reservation process, identity and credit cards are captured, The same way the host gets reviews, so do prospective guests which helps with screening, so although not impossible, I don’t see it as highly likely for the AirBnB to be used as a party house.

You would literally be better off selling and buying an identical home in the neighborhood raising your cost basis.

@Clay TeegardenAmongst the avalanche of nearly identical responses from my fellow accountants about setting money aside and rates and so on, I will repeat a point that I consider crucial:There is no guarantee that you will have any taxable profit when you start flipping.

By the way, considering those are flippers house that was bought in Q3 2021 with 10-12% interest rate, We shall expect increasing new inventory until Q4 2022 then since they have 12-15 months maturity. 

There is too punitive measures and shorter time horizon for that loan to mature and eat away at your equity buffer.