1215.What items are counted as earnings for real estate brokers?
If you are a real estate broker, the following items are counted as earnings:
Fees you receive for buying, selling, and renting properties owned by someone else; and
Income you receive from the sale or rental of properties for which you have taken title in your own name until you can find a buyer.
Note: You are a real estate broker if you buy, sell or rent properties owned by someone else.