Illinois License Law

An Illinois real estate broker who works for a brokerage firm is considered an independent contractor for tax purposes. This means:

AThe broker is not subject to the Illinois Real Estate License Act of 2000
BThe managing broker is not responsible for the broker's real estate activities
CThe broker typically does not have income taxes withheld and is responsible for self-employment taxes✓ Correct
DThe broker can operate their own separate brokerage without supervision

Explanation

Most Illinois real estate brokers are classified as independent contractors for income tax purposes, which means the brokerage does not withhold federal or state income taxes from their commissions. Brokers must pay estimated income taxes quarterly and self-employment taxes (Social Security and Medicare). This is distinct from the supervisory relationship—a managing broker is still responsible for supervising the broker's real estate activities under the Illinois Real Estate License Act.

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