I am cohorts with two other real estate sales agents. We pool our marketing efforts and expenses and share the revenue. I am concerned that we are a partnership, but my accountant tells me that we simply share some costs and pay referral fees to one another when we sell something. The referral fees just happen to equal two-thirds of the net commission every time. My accountant further states that in his 25 years of doing tax returns for realtors, ... Log in to view full article.