New Mexico License Law

A New Mexico licensee wishes to operate as an independent contractor rather than an employee. For tax purposes, the qualifying broker must:

AWithhold federal income taxes from commissions
BIssue a 1099-NEC instead of a W-2 to the independent contractor✓ Correct
CPay the associate broker's self-employment taxes
DRequire the associate to work set hours

Explanation

When an associate broker operates as an independent contractor, the qualifying broker does not withhold taxes but issues a 1099-NEC for commissions paid. The associate is responsible for self-employment taxes.

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