Tax guides · For real estate agents & brokers on commission

Real estate agent deductions: the complete list

Commission income, no withholding, and a business that runs on your car, your phone, and your marketing budget — agents live on Schedule C. The agents who keep the most of each commission aren't aggressive; their records are simply intact. The list:

Schedule C · Line 9Mileage — usually the biggest number on the return

Showings, listing appointments, caravans, inspections, closings, supply runs. For a producing agent this is routinely a five-figure deduction at the IRS standard rate (set each year — check irs.gov) — if a contemporaneous log exists. Reconstructed-in-April logs are the single most common audit casualty in this profession.

Schedule C · Line 8Marketing — everything that gets the listing seen

Schedule C · Lines 10, 17, 23The professional stack

Schedule C · Lines 24b & 27aClients and closings

Client meals with a business purpose are 50% deductible — write who and which deal on the receipt. Closing gifts are deductible but capped at a small per-client amount each year (the limit is famously low — ask your CPA), so the $200 gift basket is mostly goodwill, not write-off. Open house refreshments for the public are marketing, treated more favorably.

The commission rhythm problem: Income arrives in lumps; expenses leak out daily for months before each closing. Quarterly estimated taxes (Form 1040-ES) keep the IRS calm, and complete expense records are what keep the quarterly checks small.

Snap it. Deduct it. Done.

stub. scans any receipt in seconds, finds the deduction, and maps it to the right Schedule C line. Built for agents on commission. 15 free scans a month.

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This guide is general education, not tax advice. Tax rules change and individual situations differ — confirm current rates and rules at irs.gov or with a tax professional before filing.