FredCao-CPA 谢谢您的留言，借此机会在这里跟您解释一下什么叫做 Real Estate Brokerage。 Real Estate Brokerage activity: Real estate brokerage activity means any activity that involves offering or providing real estate brokerage services to the public, including— (i) acting as a real estate agent or real estate broker for a buyer, seller, lessor, or lessee of real property; (ii) bringing together parties interested in the sale, purchase, lease, rental, or exchange of real property; (iii) negotiating, on behalf of any party, any portion of a contract relating to the sale, purchase, lease, rental, or exchange of real property (other than in connection with providing financing with respect to any such transaction); (iv) engaging in any activity for which a person engaged in the activity is required to be registered or licensed as a real estate agent or real estate broker under any applicable law; and (v) offering to engage in any activity, or act in any capacity, described in clause (i), (ii), (iii), or (iv). 因为我们曹氏会计事务所有大量的客户是从事房地产投资客户，通过我们做FIRPTA WITHHOLDING， 1031 EXCHANGE， RENTAL PROPERTY TAX PLANNING, 其中有的客户自己就有房地产公司，旗下有专门的地产经纪人，我们的客户就是Real Estate Brokerage, 他们Brokerage 的收入和盈利， 每年都需要通过我们做季度和年度税务申报以及省税策略， 我们税务季节非常忙碌，客户都是提交资料等待在4月18号之前申报好， 还有一部分客人来不及申报，我们需要帮他们申请延期， 我们的工作都已经排到了4月18号以后，有的客户有IRS国税局紧急事件需要我们及时处理，以免产生更多地罚金， 有的房产投资客户需要我们非常时效性的跟escrow产权公司配合以便顺利成交，有的客户因为一些不可预测的原因经历家庭变故，需要我们协助处理一些财务税务文件， 我们的一直以来的宗旨是宁可少接新客户， 也要认真对待每一位现有的客户。 实在是工作繁忙，没能跟您详细解释关于我们对 Brokerage不同的理解，是我们的疏忽，敬请谅解。