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Jul 31 2019

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List of Tax Deductions for Real Estate Agents and Brokers

HEALTH INSURANCE FOR SELF-EMPLOYED TAX REMINDER

As members gather their tax information for their filings, questions arise about the deduction for health insurance premiums. The allowable deduction of health insurance premiums paid by self-employed individuals is 100% of the premium. Note that the deduction does not apply to premiums that are paid either to an employer’s health plan or to the health plan of the self-employed person’s spouse. For more info, CONTACT: Linda Goold, 202/383-1083, [email protected] (12-11-02)

Accounting Fees

Connected with Trade or Business

Organization of Business (Must Amortize)

Accounting System Installation

Advertising Expenses

Attorney Fees Related to Business

Automobile Expenses (Business Percentage Only)

Business Use by Employee

Business use by Self-Employed Person

Cost of car (Must Depreciate)

Interest Expense (except as an employee)

Lease Cost (Limited)

Oil and Lubrication

Business Conventions (Domestic)

Travel and Lodging Expenses

Business Meals and Entertainment

Business Startup Expenses (Must Amortize)

Circulation Expenditures, Newspapers, Magazine Periodicals

Commissions

Sale of Real Estate

Computer Software

Purchased Software (Generally Must Amortize)

Chamber of Commerce

Professional and Realtor Associations

Education Expenses

Maintaining or Improving Required Skills

Employee Expenses and Payroll

Gifts (Business) Valued at $25 or Less

Health Insurance (Limited)

Insurance for Business

Internet/Website Fees (Business)

New Business, Cost of Start Up (Must Amortize)

Occupancy (Business) Expense

Real Estate Taxes

Cleaning and Maintenance

Office Equipment and Furniture (Must Depreciate or Make Special Election – Section 179)

Office in Home (Limited)

Real Estate Taxes

Cleaning and Maintenance

Real Estate License Fee

Rent, Business Property

Retirement Plans (Limited)

Subscriptions, Professional Journals

Telephone Service (Business)

Updated 01/03/06 for the North Shore – Barrington Association of REALTORS® by Graff, Ballauer, Blanski & Friedman, PC, CPAs. All Rights Reserved.

North Shore – Barrington Association of REALTORS ®

450 Skokie Blvd, Bld 1200 Northbrook, IL 60062 | Map

1250 S. Grove Ave, Ste 200 Barrington, IL 60010 | Map

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SOURCE: NEF2.COM
http://www.nsbar.org/content/list-of-tax-deductions-for-real-estate-agents-and-brokers

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