Also includes tools for posting to social media, e-mail and text messaging, and calculating net commission for a transaction. (realtormag.realtor.org)
For 2018, Andy earns $ 45,000 of net commission income while Emma earns a salary of $ 45,000. (nar.realtor)
The new tax law would provide a 20 % deduction for Andy's net commission income so long as his and Emma's total taxable income does not exceed $ 315,000, even though the business income is derived from personal services (because of the personal service income exception). (nar.realtor)