Resources · Real Estate

The deductions agents leave on the table.

Real EstateJuly 20268 min readBy JMH Financial Services

Most agents are independent contractors — which means every commission check arrives untaxed, and every legitimate business expense reduces what you owe. The agents who overpay aren't missing exotic loopholes. They're missing ordinary deductions they never wrote down.

The big one: your car

Driving is the core expense of the job, and the one most often under-documented. Two methods:

  • Standard mileage rate — a flat per-mile deduction for business miles. Simple, and usually the winner for agents with lots of showings.
  • Actual expenses — the business-use percentage of gas, insurance, repairs, and depreciation. Can win for expensive vehicles driven mostly for work.

Either way, the deduction lives or dies on the log. A mileage app that runs automatically, or a dated record of trips and purposes, is what survives scrutiny. "I drive about 20,000 miles a year, mostly for work" is not a log.

Deductions we see missed most

Licensing & duesLicense renewals, MLS fees, board and association dues, lockbox fees, E&O insurance. Fully deductible and easy to forget because they auto-renew.
Commission splits & referral feesIf splits or referral fees come out of your side of the deal, they're deductible — but only if your books record the gross commission and the split, not just the net deposit.
Marketing & listingsPhotography, staging, signage, ads, your website, listing platforms, closing gifts (capped at $25 per recipient per year — yes, really).
Home officeIf a space is used regularly and exclusively for the business, a share of rent or ownership costs is deductible — even though you also work from the brokerage.
Phone & softwareThe business-use percentage of your phone plan, plus CRM, e-signature, transaction management, and showing tools.
Education & coachingCE credits, designations, coaching programs, industry conferences — including the travel to get there, with records.
Health insuranceSelf-employed agents can often deduct premiums for themselves and family — a big number that never shows up in a bank-feed category.
Retirement contributionsA SEP IRA or solo 401(k) lets a strong year fund your future and cut the tax bill at the same time. Talk to your CPA before year-end, not after.

What makes it all stick

  • A separate business account and card. When every business expense flows through one account, your deduction list builds itself. Mixed accounts are where deductions go to die.
  • Receipts captured at the moment. Snap a photo when you pay. April-you will not remember what that $214 charge was.
  • Books that show gross commission. Record the full commission, then the split as an expense — so income matches your 1099 and the deduction is visible.
From our desk

Agents with clean books also tend to qualify smoothly for the qualified business income (QBI) deduction — up to 20% off qualifying business income. It's calculated from your numbers, so its accuracy is only as good as your bookkeeping.

This guide is general information for small business owners — not tax, legal, or accounting advice for your specific situation. Talk to your CPA, or to us, before acting on it.

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