Airbnb Inc. is close to filing to go public in a move that would underscore a surprising rebound for the home-sharing giant and the IPO market. The company plans to file IPO paperwork with the Securities and Exchange Commission later this month, laying the groundwork for a potential listing before the end of the year, according to people familiar with the matter. Morgan Stanley MS +0.77% has been tapped to lead the offering, with Goldman Sachs Group Inc. GS -0.08% also playing a key role, the people said.