Our foreign company (non U.S. company) is getting commission from a real estate company in the U.S. We helped the U.S. real estate company close a real estate property deal. We are not U.S. citizen or residents and were never present in the U.S. for the year of the deal. We do not have any bank account in the U.S. The commission amount will be directly transferred to our bank account in the foreign country.
Do we have to pay the U.S. income tax? Is the U.S. company required to withhold tax from our commission amount?

Based on the information provided, NO U.S. taxes are owed.

The U.S. real estate company is paying you a fee for services rendered. Since the service provided was NOT done within U.S. borders, there is no tax liability In my opinion.