"and also sold a few items on commission through a medical equipment retailer"
I assume this estate is for the disposition of assets of a deceased person. While you can do this, unless the person for whom the estate was created was in the business of reselling items on commission, this should not be reported on the estate return, but instead on the personal return of the person who agreed to resell items on commission. For the estate to sell them, that means the estate pays the taxes and the person to whom the proceeds are paid receives those proceeds tax free. I question the legality of that, as I would expect the IRS to view that as illegal use of the estate as a pass-through entity so the recipient of the proceeds avoids paying taxes on those proceeds.
