Did you sell a home that you owned, or did you make a sale on behalf of a client, in your role as an agent? Is the 1099-NEC for your commission? Form 6252 is for the sale of property that you owned. If you were the agent for the sale of a client's home, you do not report it as a sale. You report the 1099-NEC, your commission, as business (self-employment) income.
