Income from real estate commissions reported on Form 1099-NEC is considered self-employment and reportable on Schedule C of your Federal tax return. TurboTax will ask you a series of questions in order to properly set up the Schedule C. You would also report your business expenses on Schedule C.
See this tips article from TurboTax for more information pertaining to real estate agents.
See this article for more information on reporting small businesses in TurboTax.
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