Commissions
Payments you make to independent parties for services they perform for you are deductible. These payments can include commissions, finders’ fees, referral fees, or other similar payments. There is no dollar limit on the amount you can deduct. If these payments are made to independent contractors and they total $600 or more for the year, they must be reported to the IRS (see Appendix A).
For the treatment of commissions paid to employees, see Chapter 7.
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