Starting Your Business/recordkeeping
                      What are Business Expenses
                      Commissions
                    If you must pay a bonus, percentage, 
                      or other type of commission to direct sellers working under 
                      you, you can deduct the amount you pay. Report the full 
                      amount of any commissions you receive as business income, 
                      and deduct the commissions you pay out as ordinary and necessary 
                      business expenses.
                     
                    Important References: 
                    
                  Publication 
                    911                             
                    Direct Sellers
                Form 
                1040 Schedule C               
                Profit or Loss from Business