Agency

In Michigan, a real estate agent is an 'independent contractor' of the broker for tax purposes. This means:

AThe agent has no relationship with the broker
BThe broker does not withhold income taxes and the agent is responsible for self-employment taxes✓ Correct
CThe agent can work for any broker simultaneously
DThe agent has no liability for their professional conduct

Explanation

Michigan real estate agents typically have an independent contractor relationship with their broker for IRS purposes: no income tax withholding, the agent is responsible for quarterly estimated taxes and self-employment tax. However, the broker still supervises for licensing law purposes.

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