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What type of business expense can the agent report on their taxes if they should not be issuing a 1099-MISC to the buyer?

On a property worth $400K, buyers are asking for rebates to the tune of 2%, i.e. ~$8K. What type of business expense can an agent who works as a sole-proprietor show on his taxes for $8K?

What IRS paperwork is the agent required to keep as evidence for documentation purposes for large expenses such as these? I was unable to find any information from the IRS in this regard.

Any factual data on this would be helpful.

Many Thanks in advance