Non-controlling Interest (Tables)

6 Months Ended

Jun. 30, 2017

Noncontrolling Interest

Summary of Ownership of the Common Units

	June 30,			December 31,
	2017			2016
	Shares	Ownership %		Shares	Ownership %
Non-controlling unitholders ownership of common units in RMCO	12,559,600	41.51	%	12,559,600	41.57	%
RE/MAX Holdings, Inc. outstanding Class A common stock (equal to RE/MAX Holdings, Inc. common units in RMCO)	17,696,991	58.49	%	17,652,548	58.43	%
Total common units in RMCO	30,256,591	100.00	%	30,212,148	100.00	%

Reconciliation from Income Before Provision for Income Taxes to Net Income

	Three Months Ended June 30,
	2017									2016
	RE/MAX Holdings, Inc.			Non-controlling interest			Total			RE/MAX Holdings, Inc.			Non-controlling interest			Total
Weighted average ownership percentage of RMCO (a)		58.49	%		41.51	%		100.00	%		58.42	%		41.58	%		100.00	%
Income before provision for income taxes	$	11,959		$	8,440		$	20,399		$	10,900		$	7,765		$	18,665
Provision for income taxes (b)(c)		(4,430)			(332)			(4,762)			(3,939)			(346)			(4,285)
Net income	$	7,529		$	8,108		$	15,637		$	6,961		$	7,419		$	14,380

	Six Months Ended June 30,
	2017									2016
	RE/MAX Holdings, Inc.			Non-controlling interest			Total			RE/MAX Holdings, Inc.			Non-controlling interest			Total
Weighted average ownership percentage of RMCO (a)		58.47	%		41.53	%		100.00	%		58.37	%		41.63	%		100.00	%
Income before provision for income taxes	$	19,583		$	13,917		$	33,500		$	18,865		$	13,455		$	32,320
Provision for income taxes (b)(c)		(7,141)			(651)			(7,792)			(6,964)			(580)			(7,544)
Net income	$	12,442		$	13,266		$	25,708		$	11,901		$	12,875		$	24,776

(a)    The weighted average ownership percentage of RMCO differs slightly from the allocation of income before provision for income taxes between RE/MAX Holdings and the non-controlling interest as there are certain relatively insignificant expenses recorded at RE/MAX Holdings.    

(b)    The provision for income taxes attributable to RE/MAX Holdings is primarily comprised of U.S. federal and state income taxes on its proportionate share of the pass-through income from RMCO.  However, it also includes its share of taxes imposed directly on RE/MAX, LLC and its consolidated subsidiaries (“RE/MAX, LLC”), a wholly-owned subsidiary of RMCO, related primarily to tax liabilities in certain foreign jurisdictions.    

(c)    The provision for income taxes attributable to the non-controlling interest represents its share of taxes imposed on RE/MAX, LLC related primarily to tax liabilities in certain foreign jurisdictions.

Distributions Paid or Payable

	Six Months Ended
	June 30,
	2017		2016
Tax and other distributions	$	6,450	$	5,144
Dividend distributions		4,521		3,768
Total distributions to non-controlling unitholders	$	10,971	$	8,912