Guide · 6 min read

    Bookkeeping for real estate agents

    Your commission check isn't your income. Your brokerage takes a cut, the IRS takes 25–30% more, and your car eats the rest. Here's how to track what really lands in your bank account.

    The 4-step agent bookkeeping system

    1. 1

      Separate banking immediately

      Free business checking + business credit card. All commission deposits in, all marketing/mileage/MLS expenses out. Pay yourself by transfer to personal.

    2. 2

      Record gross commission and split separately

      If a $10,000 closing nets you $6,500 after a 70/30 split with the brokerage, record both numbers. You'll need the split as a deductible business expense at tax time.

    3. 3

      Track every mile

      Showings, listing appointments, inspections, closings, training, open houses. Use an automatic mileage tracker app — manual logs in a notebook always lose miles. 70¢/mile adds up fast.

    4. 4

      Quarterly taxes — every quarter

      Move 25–30% of net commission to a tax savings account immediately after each closing. Quarterly estimated payments due April 15, June 15, September 15, January 15.

    Deductible agent expenses

    Brokerage split & desk fees
    MLS dues & lockbox subscriptions
    License renewal & E&O insurance
    Continuing education
    Marketing (postcards, ads, signs)
    Photography & 3D tours
    CRM & IDX software
    Client gifts ($25/client cap)
    Client meals (50%)
    Mileage (70¢/mi for 2026)
    Vehicle (actual-expense method)
    Phone & internet (% for work)
    Home office (dedicated room)
    Professional photography
    Open house costs (food, flyers)
    Inspection / appraisal advances

    See real take-home per closing

    Track gross commission, brokerage split, marketing, and mileage in one calm dashboard.

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    FAQ

    Are real estate agents 1099 or W-2?+

    Almost always 1099 independent contractors — even if you work under a brokerage. That means you owe self-employment tax (15.3%), pay quarterly estimated taxes, and deduct every legitimate expense yourself. The brokerage doesn't track any of it for you.

    What's the biggest deduction agents miss?+

    Vehicle expenses. Most agents drive 15,000–25,000 business miles a year — at the 2026 IRS rate of 70¢ per mile, that's $10,500–$17,500 in deductions. The actual-expense method (gas, insurance, depreciation pro-rated) sometimes wins for newer vehicles. Track miles all year; don't reconstruct in April.

    Can I deduct closing gifts and client lunches?+

    Yes, but with limits. Closing gifts are deductible up to $25 per client per year (an old IRS cap). Client meals are 50% deductible. Marketing items branded with your logo (calendars, pens) are 100% deductible as advertising — no $25 cap.

    Do I need an LLC as an agent?+

    Most agents start as sole proprietors and form a PA, LLC, or S-corp once consistently above $80–100k. An S-corp election can save thousands in self-employment tax at that income level, but adds payroll and stricter bookkeeping. Talk to a CPA before electing.

    What categories should I track?+

    Commissions in (gross), brokerage splits (separately so you see real take-home), marketing, signs and lockboxes, MLS dues, license renewal, E&O insurance, continuing education, mileage, client gifts, office, software (CRM, IDX), and showings/inspection costs you advance.