The IF() function in Excel allows you to evaluate a situation which has two possible outcomes (e.g. sales are greater than $1000) and calculate a different value for each outcome. However, sometimes you need to work with situations where there are more than two possible outcomes. That's where multiple, or nested, IF functions come in handy. In this tutorial we'll cover how to use nested IF functions to calculate sales commission for a team of sales people, given a range of different commission rates.