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Licensed real estate agents are statutory nonemployees and are treated as self-employed for all Federal tax purposes, including income and employment taxes, if:
This category includes individuals engaged in appraisal activities for real estate sales if they earn income based on sales or other output.
To see more from the IRS real estate tax tips section, visit https://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Tax-Tips-Real-Estate