Yes, commissions you paid to your realtor are a deductible sales expense when you sell your home.
Selling expenses are costs directly associated with selling your home. They include:
- sales commissions
- fees for a service that helped you sell your home without a broker
- legal fees
- mortgage points or other loan charges that you paid that would normally have been the buyer's responsibility
Note that selling expenses do not include:
- mortgage payoffs
- home equity loan payoffs
- rent-back costs
- payoff to creditors
- property taxes
- homeowners' association (HOA) fees
For more information, please see IRS Pub 523, Selling Your Home.