I used to be a full charge bookkeeper for a bunch of different companies. I am now a bookkeeper for one real estate brokerage. For the past 9 years their somewhat incompetent old bookkeeper was reporting all 1099 real estate agent hours and “payroll” AKA commission checks to L&I when filing quarterly taxes. I am under the impression that only W2 employee wages and hours should be reported to payroll tax filings. should 1099 agent hours be reported as well?