Yes, if you received the entire commission and then gave your broker his/her split, include the entire commission as commission income and the commission paid to broker as commission expense.
You also need to issue your broker a 1099-Misc for all commissions you paid to him/her during the year.
If the broker received the entire commission and paid you your split, then you include the commission you received as income and there is no commission expense.
[Edited 01/18/18 | 5:35 pm]
