Are commission paid to a real estate agent for the sale of a rental property considered rental property commission expenses

[MaryK1 · Accepted solution]

No, if you paid the real estate agent in connection with the sale, it is a sales expense.  It is used in calculating the gain or loss for the disposition of business property (Form 4797).  The rental property commission expense is like a "referral fee" for finding the renter, and this is an expense reported on Schedule E.

[Tesskantor2011]

How do I report a $3,100.00 payment to a real estate agent for renting 3 single houses?  She did not want to fill a W9.