It is not clear whether you can deduct the referral fee. If the managing broker is the one that receives all the commissions and pays the agents their respective share, and pays the referring agent/party their respective share, then it's likely in that scenario that the managing broker is the one that takes the deduction for paying the referral fee. Perhaps to render a more definitive answer we need to know what the agreement says about payment of the referral fee. If you can provide that information, that might better assist us in responding to your tax question.
@raynskye44
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