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Taxes for Real Estate Agents

Income mix: 1099 commissions; team splits; occasional W-2 assistant roles; rental K-1s for investor-agents.

Common deduction themes

  • Mileage or actual vehicle costs for business use
  • Marketing, MLS, staging, and licensing fees
  • Home office when exclusive-use tests are met

Commission months are lumpy. Safe-harbor estimates based on last year’s tax can fail in a breakout year—recalculate mid-season after large closings.

Vehicle logs matter more than year-end reconstructions. Choose standard mileage or actual costs with contemporaneous records, and keep QBI worksheets if commissions push taxable income near phaseouts.

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