Eight out of 10 real estate agents are independent contractors, not salaried or commissioned employees.
Which means that a real estate agent can be “fairly described” as a small businessperson, said Walt Molony, spokesman for the National Association of Realtors. Or, in the view of the IRS, a 1099 employee.
Read more: http://www.philly.com/philly/business/125729373.html#ixzz1STfAZfaE
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