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the if function checks whether one or more conditions are made and returns a value that corresponds to the first true condition ifs can take the place of multiple nested if statements and is more easier to read with multiple conditions this function is only applicable to excel 2019 and office 365. we are given sales between january and december sales between under 1 000 and 1 million we want to use the legend on column h and i to calculate the commissions for the respective cells across months between january and december if you sell between hundred thousand and hundred thousand you are paid zero percent and all the way to when you sell over seven hundred thousand you get seven percent commission so using the ifs function the if function checks the number that you want to calculate the commission for which for this case is in column b its best practice to start with the biggest value so well say if b2 is greater than 700 000 then well pick seven percent times the amount at total sal