Vanessa A
Expert Alumni

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Real Estate Agent commissions would be reported in Box 1.  Box 2 is for consumer resale.

 

"Box 2. If checked, consumer products totaling $5,000 or more were sold to you for resale, on a buy-sell, a deposit-commission, or other basis. Generally, report any income from your sale of these products on Schedule C (Form 1040)."

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