IRS Requires Reporting of Cooperative Commissions

NATIONAL ASSOCIATION OF REALTORS�

Videos | Store | Library | Directories | Need Help?

RESOURCES FOR

REALTORS� & Business Specialties

Association Executives

News Media

Home Buyers & Sellers

Diversified Real Estate Firms

SITE BY TOPIC

Law

The Letter of the Law Newsletter

REALTOR� Trademark/Logo Rules

Search NAR Legal Documents

Track Legal Trends

Policy

Association Formation/ Name/ Jurisdiction

NAR Governing Documents

Code of Ethics/ Professional Standards

Membership

Model Documents and Publications

Access exclusive features and sign up for newsletters.

REALTOR BENEFITS�

Purchase discounted products and services from REALTOR BENEFITS� Partners

IRS Requires Reporting of Cooperative Commissions
IRS Requires Reporting of Cooperative Commissions

NATIONAL ASSOCIATION OF REALTORS�
This information is intended for NAR members who are registered as users at REALTOR.org.

If you are a member of the National Association of REALTORS� and are
registered at REALTOR.org, please to the web site to view this page.

If you are a member of the National Association of REALTORS� but have not yet registered for REALTOR.org, you can register here.

TO COMPLY WITH CERTAIN U.S. TREASURY REGULATIONS, WE INFORM YOU THAT, UNLESS EXPRESSLY STATED OTHERWISE, ANY U.S. FEDERAL TAX ADVICE CONTAINED IN THE TEXT OF THIS COMMUNICATION, IS NOT INTENDED OR WRITTEN TO BE USED, AND CANNOT BE USED, BY ANY PERSON FOR THE PURPOSE OF AVOIDING ANY PENALTIES THAT MAY BE IMPOSED UNDER THE INTERNAL REVENUE CODE.

Copyright NATIONAL ASSOCIATION OF REALTORS®
Headquarters: 430 North Michigan Avenue, Chicago, IL. 60611-4087
DC Office: 500 New Jersey Avenue, NW, Washington, DC 20001-2020
1-800-874-6500
Terms of Use | Privacy Policy | REALTOR.com | Contact NAR | Site Map