Here I have a worksheet that calculates sales commissions based on the commission structure shown in the table.

On the left, I have a small test area with three formulas to calculate commission rates.

Each formula returns the same rate when we plug in different sales numbers.

Like all nested IFs, it’s difficult to understand what the formula is doing at first glance.

The second formula is identical.

If we click into the next IF statement, we can do exactly the same thing.

So, you’ve got the option to see that nested IF statements follow a pattern.

By adding white space to the formula, we can expose this pattern visually.

To do this with a nested IF, first expand the formula bar.

We need to be able to see more than one line.

Next, use the right-arrow key to step one character to the right.

Then add a new line.

On the Mac, add a new line with Control-Option Return.

On Windows, use Alt Enter.

Do the same thing for each IF statement.

When I press Return, the formula works the same as the original.

But the new formula is easier to read and edit.