TomD8
Level 15

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"There are some ways that real estate agents and other kinds of commissioned jobs get around this rule."
In defense of real estate agents: most real estate agents meet the IRS definition of independent contractor because they are commission-only, and may go weeks or months with no compensation.  Realtors also typically set their own hours and choose which clients they wish to work with.  Therefore when realtors receive a 1099-MISC, it is entirely legitimate. They are not "getting around" any rule.
**Answers are correct to the best of my ability but do not constitute tax or legal advice.