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Level 1
posted Feb 17, 2024 2:49:22 PM

Is realtor rebate on home purchase taxable?

My realtor issued a check as a rebate on home purchase and he issued a 1099-NEC for it. Is the realtor rebate issued in the form of a check after closing is taxable?

0 20 2007
1 Best answer
Employee Tax Expert
Feb 17, 2024 3:47:29 PM

No, the realtor rebate is not taxable income.  Because he issued you a 1099-NEC, you will need to still enter it on your return.  However, you will then need to make an adjustment to back the income out of your taxable income.

To do this you will take the following steps:

  • Federal
  • Income
  • Start next to 1099-NEC under Other Common Income
  • Enter the 1099-NEC
  • When you get to Does one of these uncommon situations apply, select this is not money earned as an employee and select continue

To remove the income so it is not double reported, you will go to 

  • Income
  • Miscellaneous Income
  • Other Income not already reported on Form w-2 or Form 1099
  • Select yes to Other Wages Received
  • Hit continue 3 times without entering anything
  • Say Yes to did you earn any other wages
  • Select Other then Continue
  • Enter the amount reported on 1099-NEC instead as a negative number with a description that is is backing out the nontaxable realtor rebate

20 Replies
Employee Tax Expert
Feb 17, 2024 3:47:29 PM

No, the realtor rebate is not taxable income.  Because he issued you a 1099-NEC, you will need to still enter it on your return.  However, you will then need to make an adjustment to back the income out of your taxable income.

To do this you will take the following steps:

  • Federal
  • Income
  • Start next to 1099-NEC under Other Common Income
  • Enter the 1099-NEC
  • When you get to Does one of these uncommon situations apply, select this is not money earned as an employee and select continue

To remove the income so it is not double reported, you will go to 

  • Income
  • Miscellaneous Income
  • Other Income not already reported on Form w-2 or Form 1099
  • Select yes to Other Wages Received
  • Hit continue 3 times without entering anything
  • Say Yes to did you earn any other wages
  • Select Other then Continue
  • Enter the amount reported on 1099-NEC instead as a negative number with a description that is is backing out the nontaxable realtor rebate

Level 1
Feb 17, 2024 6:34:27 PM

@Vanessa A - Thank you for your reply.
If I sell the home in future, in the below scenario

Home Price -> X
Realtor rebate -> Y

Net Price of the Home -> X - Y = Z

Home sale price -> A

Capital Gains -> A - Z = B

When do I need to show amount B as capital gains? I mean if I sell the home before N number of years, what is N?

Employee Tax Expert
Feb 17, 2024 7:02:06 PM

If you owned and lived in the home for 2 out of the last 5 years, then you may qualify for the home sale exclusion which would exclude up to $250k ($500k if married filing jointly) of the sale of your home.  In order to qualify you must not have used the home sale exclusion in the past 2 years. 

 

If you would sell before the 2 years and do not have any exceptions to the home sale rule, the rest of your income will play a part in the tax rate, but the home sale profit may be subject to capital gains of a rate between 0% and 20%. The capital gains rates are as follows based on income.  The brackets will change each year.

  • Zero percent rate for the following income
    • $44,625 for single or MFS
    • $59,750 for HOH
    • $89,250 for Married Filing Jointly
  • Fifteen percent for income more than above but less than below
    • $276,900 for MFS
    • $492,300 for Single
    • $523,050 for Head of Household
    • $553,850 for Married Filing Jointly
  • Twenty percent for the amount that your taxable income is over the 15% level. 

Returning Member
Apr 12, 2024 2:58:54 AM

Why it is giving TP error other Inc shouldn't be less than zero if we put -negative number

Employee Tax Expert
Apr 15, 2024 12:39:41 PM

Other Income can't be negative.  It can be used as a negative to offset something.  So if you enter a positive amount and then a negative amount to offset that then it can be zero and the information is transmitted.  But it can't be less than zero.

 

@dharam 

Level 2
Apr 10, 2025 6:28:47 AM

My Misc income is turning out to be negative and I can't have total misc income less than $0. how can I still offset the realtor rebate?. Please help ASAP

Expert Alumni
Apr 10, 2025 6:37:19 AM

Just offset enough of the realtor rebate amount to zero out miscellaneous income.

Level 2
Apr 10, 2025 6:51:21 AM

Thank you for quick response Dave. this is what I did. I removed 1099 MISC I received and added that as part of miscellaneous income to offset the negative rebate but Turbotax still can't let me e-file. it still shows me an error when I try to e-file it. What happens if I don't report the realtor rebate in tax return?. I will completely delete the entries from miscellaneous income. Please advice. Thank you in advance!

Expert Alumni
Apr 10, 2025 6:59:03 AM

To clarify, why is your Miscellaneous income negative?  If you enter the 1099 NEC information, and then offset the entry, it should be zero. Is there other miscellaneous income reported besides these entries?

Level 2
Apr 10, 2025 7:01:14 AM

my total Miscellaneous income is $0 but as I have a negative entry(to offset positive entry), turbotax is not able to let me e-file it. Below is the example.

 

Miscellaneous income section
Realtor Rebate offset = -$1000 

Realtor Rebate(1099 MISC) = $1000 

Total Miscellaneous income = $0

Expert Alumni
Apr 10, 2025 7:17:32 AM

Just to be clear, did you report this in the following manner? If not, delete your 1099 MISC entry and enter in this manner.

 

  1. Log into your account
  2. Select Wages and income
  3. Less Common income
  4. Miscellaneous Income, 1099-A, 1099>start
  5. Scroll to the bottom of the page to Other Reportable Income
  6. Other taxable income, answer yes
  7. Then give a brief description of the income and the amount listed. Call it 1099 MISC Real Estate Rebate and then record the amount.
  8. Once this appears in a summary screen, click on the Add Miscellaneous Income Item and then call it Real Estate Dealer Rebate Offset and then represent it with a negative number.

You may have already done this, but I just wanted to confirm. Delete all your previous entries, close or sign out of your return to save the changes, and then log back in and perform the steps listed above.

 

 

Level 2
Apr 10, 2025 7:28:57 AM

  1. Log into your account
  2. Select Wages and income
  3. Less Common income
  4. Miscellaneous Income, 1099-A, 1099>start
  5. Other income not already reported on a Form W-2 or Form 1099
  6. Then went inside and add 2 entries(one for rebate and then one for offsetting rebate).

This came down the total Less Common Income section to $0. 

 

The steps you provided is slightly different and I will try them but the reason why I did not do the way you suggested is, when I go to other Reportable Income and click yes I see a message in bold letter saying don't enter 1099 MISC amount in this section so I stopped at followed the above steps. I will definitely try your steps but wanted to make sure with you first as that bold text is scaring me. I will wait for your reply. Thank you in advance!

Expert Alumni
Apr 10, 2025 8:19:41 AM

Correct, you cannot enter a negative number as "other income not already reported on a Form W-2 or 1099", that section is for earned income, such as wages only. 

 

a) Enter Form 1099-NEC so the IRS can match it

b) Back out the income so you are not taxed on the rebate

 

 To do that-

Enter the 1099-NEC Under

 

Wages & Income

Other Common Income

Income from Form 1099-NEC   START

Enter the 1099-NEC as it was reported, Type "Real Estate Rebate" in for the description, 

Select "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby"

DONE

 

THIS GETS THE FORM ON YOUR RETURN, now back out the non-taxable income-

 

Wages & Income

LESS COMMON INCOME

Miscellaneous Income, 1099-A, 1099-C    START 

Scroll all the way down to the LAST option- Other reportable income   START 

Type "Real estate rebate on 1099-NEC" or some other description the IRS will understand and enter the amount AS A NEGATIVE AMOUNT (put a minus sign (-)  in front of the number

Done

 

The 1099-NEC as well as the negating entry will both be on Schedule 1 

 

@ghostrider25

 

[Edited 4/10/2025 I 9:28am PST]

Level 2
Apr 10, 2025 9:11:48 AM

I am little confused now. Previous expert told me to follow below instruction. They did not mention any income to be entered in the 1099 MISC section. Could you please help me to figure out where to include the rebate information?. Thank you


  1. Log into your account
  2. Select Wages and income
  3. Less Common income
  4. Miscellaneous Income, 1099-A, 1099>start
  5. Scroll to the bottom of the page to Other Reportable Income
  6. Other taxable income, answer yes
  7. Then give a brief description of the income and the amount listed. Call it 1099 MISC Real Estate Rebate and then record the amount.
  8. Once this appears in a summary screen, click on the Add Miscellaneous Income Item and then call it Real Estate Dealer Rebate Offset and then represent it with a negative number.

Expert Alumni
Apr 10, 2025 9:24:26 AM

I stand corrected now that I see it was reported on Form 1099-NEC and not Form 1099-MISC.

 

You can follow the previous instructions to enter the Form 1099-NEC as "Other reportable income" or enter it as a 1099-NEC and select "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby"  

then continue with the steps to enter the negative amount. 

Level 2
Apr 10, 2025 9:52:49 AM

It was reported under 1099 MISC and not 1099 NEC. The steps you told me for 1099 NEC. Please let me know what should I do in this case. Thank you 

 Let me sum up what I have been told so far from experts.

Log into your account
Select Wages and income
Less Common income
Miscellaneous Income, 1099-A, 1099>start
Scroll to the bottom of the page to Other Reportable Income
Other taxable income, answer yes
Then give a brief description of the income and the amount listed. Call it 1099 MISC Real Estate Rebate and then record the amount.
Once this appears in a summary screen, click on the Add Miscellaneous Income Item and then call it Real Estate Dealer Rebate Offset and then represent it with a negative number.
 
I did everything from above steps and did not get the less than $0 error I was getting before. Thanks to  @DaveF1006 


Now I asked counter question and got different response which is not wrong but I want to know which approach to follow so IRS won’t flag me. I am putting the latest advice from expert

a) Enter Form 1099-NEC so the IRS can match it
b) Back out the income so you are not taxed on the rebate

 To do that-

Enter the 1099-NEC Under
Wages & Income
Other Common Income
Income from Form 1099-NEC   START
Enter the 1099-NEC as it was reported, Type "Real Estate Rebate" in for the description, 
Select "This is not money earned as an employee or self-employed individual, it is from a sporadic activity or hobby"

DONE

THIS GETS THE FORM ON YOUR RETURN, now back out the non-taxable income-
Wages & Income
LESS COMMON INCOME
Miscellaneous Income, 1099-A, 1099-C    START 
Scroll all the way down to the LAST option- Other reportable income   START 
Type "Real estate rebate on 1099-NEC" or some other description the IRS will understand and enter the amount AS A NEGATIVE AMOUNT (put a minus sign (-)  in front of the number

 

Done

 

The 1099-NEC as well as the negating entry will both be on Schedule 1 


I did this but the important part to note here is I have 1099 MISC and not 1099 NEC, I am not sure if that changes the approach but I did try using the above method and I did not see the error from turbotax. Thanks to @KrisD15 
 

Now I am looking for the best way to enter the information in my return, I would want to know why one approach is preferred over another and what are the repercussions if I chose another approach. Please advise me on this @KrisD15 @DaveF1006 @RobertB4444 

Expert Alumni
Apr 10, 2025 1:30:34 PM

Either method will work well. Don't report it as a 1099 NEC but as a 1099 MISC.  In this case, it may work best if you report it in the manner I described and identify it as 1099 MISC Real Estate Rebate and then record the amount.

 

@ghostrider25 

Level 2
Apr 10, 2025 2:38:26 PM

okay thank you @DaveF1006. I commented on your steps but I guess they got lost in all these conversation so I am asking that question again. when I reach to step 6 to enter the description and amount I see a line stating Do not enter income reported on Form 1099-MISC. What does this mean? after reading this I stopped adding rebate here and added it in 1099 MISC section in wages and income. I will wait for your response before filing tax. Please reply as soon as possible. Thank you once again!

  1. Log into your account
  2. Select Wages and income
  3. Less Common income
  4. Miscellaneous Income, 1099-A, 1099>start
  5. Scroll to the bottom of the page to Other Reportable Income
  6. Other taxable income, answer yes
  7. Then give a brief description of the income and the amount listed. Call it 1099 MISC Real Estate Rebate and then record the amount.
  8. Once this appears in a summary screen, click on the Add Miscellaneous Income Item and then call it Real Estate Dealer Rebate Offset and then represent it with a negative number.

Expert Alumni
Apr 13, 2025 1:28:21 PM

If you already entered your 1099-Misc in that section, you need to make an adjusting entry to take it out of your taxable income, since it is non-taxable.  

 

Follow the instructions from Miscellaneous Income, 1099-A, 1099-C > Other Reportable Income > Other Taxable Income (Yes), then enter a description such as 'Non-Taxable Realtor Rebate on Home Purchase'.  Then enter the amount of your 1099-Misc as a negative number.

 

The main reason for entering both the income/offset in the same place is, it makes it easier to see/relate on your tax return. 

 

@ghostrider25 

 

 

New Member
Apr 14, 2025 9:25:05 PM

@MarilynG1 

This was super helpful. My realtor issued me a 1099-MISC for a rebate check. I followed your instructions, and it worked out perfectly. Thank you so much for your help