<prompt> Human: My wife is a realtor, and wants to do her friend a favor. Her friend wants to buy a BB and wants my wife to be her realtor. My wifes commission on the sale would be 25k but she has agreed to only take 5k and give the rest back to her friend so she can make some improvements. They also agreed to incude the taxes that 25k would have on the commission but Im concerned that her 2018 tax return will screw her on the total yearly income tax. Im skeptical about this transaction and feel its not the best financial move for her. Are there any other tax issues I should be concerned about?Edit: Ive talked her out of it.  <response>: Give the friend back the 20k AFTER tax so that your wife can pay her income taxes on the full 25k. Thats if your wife does her own estimated payments on commissions vs. the real estate company withholding them.I guess itll get more complicated if having that extra 20k income on paper puts her in a different tax bracket andor messes with any limitions like Sch A if she itemizes or student loan interest deduction phase out. You could run the numbers using 2017 and see.Lots of ifs here... do you guys go to a CPA? They should be able to help with this planning stuff. 