a real estate independent contractor works as an agent and maintains sole control over their business functions, such as work schedules and accounting. some definitions of the term state that the person or entity who’s hiring the contractor isn’t liable for the contractor’s actions, but most state real estate laws make the broker who’s in charge of an agent responsible for their actions. the irs has declared that real estate agents, along with direct sellers and some companion sitters, are “statutory nonemployees” for tax purposes. it can be beneficial to seek the help of a tax professional in your first year of operation as an agent so you’re sure you understand these provisions. the broker you’re affiliated with is no doubt providing you with a desk they own, a phone they own, and maybe some advertising space they’ve already contracted for at a bulk rate.