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Commissions – brokers (agents)

Real estate brokers (commonly referred to as agents), managing brokers, and designated brokers perform real estate brokerage services for real estate firms and are required to be licensed in this state. Real estate firms are required to pay business and occupation (B&O) tax on the gross commission earned by the firm, including the commission paid to brokers, managing brokers, and designated brokers. Generally, this means you do not have to report B&O tax unless the firm has not reported your commission income.