Real Estate & Property • Massachusetts (MA)

1099 Real Estate Agent & Realtor 1099 Tax Calculator in Massachusetts

Licensed real estate agents, listing brokers, and property acquisition consultants receiving 1099 commission checks from brokerages. Estimate your federal 15.3% SECA tax, Massachusetts state taxes, itemized Schedule C write-offs, and net take-home pay.

Income & Deductions

Tax Year 2026
$
15% of gross
$

Net Take-Home

After All Taxes

$68,387

$5,699/month

Total Taxes

Set Aside

$25,113

$2,093/month

Effective Tax Rate

Combined Rate

22.8%

Fed + State + SECA

Quarterly 1040-ES

IRS Voucher

$6,278

4 Equal Payments

Where Every Dollar of Your 1099 Revenue Goes

Take-Home (62%)
SECA 15.3% (12%)
Federal (7%)
State (4%)
Expenses (15%)

Itemized Tax Liability ScheduleIRS Form 1040 Schedule C & SE

Net Business Profit (Schedule C Line 31)$93,500
Self-Employment Tax (SECA 15.3%)SS + Med
$13,211
↳ 50% Above-the-Line SE Tax Deduction-$6,606
↳ Section 199A QBI 20% Pass-Through DeductionTax Relief
-$14,459
Federal Standard Deduction (2026)-$14,600
Federal Income Tax Liability$7,777
Massachusetts State Income Tax (4.75%)$4,125
Total Annual Tax Obligation$25,113

Download a clean, printable 1040-ES voucher summary for your CPA or records.

Recommended for $80k+ ProfitOfficial Partner • Collective

Save ~$7,480/yr by Electing S-Corp Status in Massachusetts

Since your 1099 net profit is $93,500, you are paying $13,211 in self-employment taxes. Electing S-Corp status allows you to pay yourself a reasonable salary and take the remainder as tax-free distributions.

Potential Annual Tax Savings

$7,480 / year

LLC to S-Corp election filing & state compliance
Dedicated CPA & quarterly tax estimate prep
Automated payroll & Form 1120-S corporate tax return included

Average member saves $10,000+ per year in taxes.

Calculate Your S-Corp Savings

Schedule C Write-Off Guide for 1099 Real Estate Agent & Realtors

Vehicle & Property Mileage

$4,500 – $14,000/year
  • Standard Mileage Deduction (67¢/mile) for Client Showings & Open Houses
  • Commercial Auto Insurance Surcharge
  • Parking & Toll Fees for Showings

Marketing, Staging & Property Promotion

$3,500 – $12,000/year
  • Professional Architectural Photography & Drone Video
  • Zillow / Realtor.com Premier Agent Ad Spend
  • Yard Signs, Lockboxes & Direct Mail Postcards
  • Professional Home Staging Props

Brokerage Fees & MLS Dues

$2,500 – $6,000/year
  • Local MLS Access Fees
  • National Association of Realtors (NAR) Dues
  • State Real Estate License Renewal & Continuing Ed
  • Brokerage Desk Fees & E&O Insurance

Client Gifts & Open House Expenses

$1,000 – $3,000/year
  • Open House Food & Refreshments
  • Closing Gifts (subject to $25/client limit)
  • Client Lunches & Settlement Celebrations (50%)

Interactive Tax Write-Off Auditor

Check off the business expenses you incurred this year to calculate your live estimated tax reduction.

1099 Real Estate Agent & Realtor Schedule C Write-Off Auditor

$8,650 estimated annual tax savings

4 of 9 common write-offs claimed.

Vehicle Mileage for Showings

Category: Auto
~$4200/yr

18,500 verified business miles driving clients to home showings and open houses.

IRS Rule: Standard Mileage Rate (Rev. Proc. 2024-08)Audit Risk: Medium

Home Office Deduction

Category: Facilities
~$950/yr

Dedicated room or area in your home used regularly and exclusively for freelance client work.

IRS Rule: IRC Section 280A (Simplified $5/sq ft or Actual Expenses)Audit Risk: Medium

Self-Employed Health Insurance Premiums

Category: Healthcare
~$2400/yr

100% of medical, dental, and vision insurance premiums paid for yourself, spouse, and dependents.

IRS Rule: IRC Section 162(l) Above-the-line deductionAudit Risk: Low

Computers, Phones & Tech Gear

Category: Equipment
~$1100/yr

Laptops, secondary monitors, smartphones, and tablets used for business operations.

IRS Rule: IRC Section 179 / De Minimis Safe Harbor ($2,500 limit per item)Audit Risk: Low

Business Software, SaaS & Cloud Tools

Category: Software
~$700/yr

Monthly and annual subscriptions for project management, accounting, cloud storage, and AI tooling.

IRS Rule: IRC Section 162 Ordinary & Necessary ExpenseAudit Risk: Low

Vehicle Business Mileage

Category: Travel & Auto
~$1500/yr

Driving to meet clients, pick up supplies, or travel between client job sites at 67¢/mile.

IRS Rule: IRS Standard Mileage Rate (Rev. Proc. 2024-08)Audit Risk: Medium

Cell Phone & High-Speed Internet

Category: Utilities
~$450/yr

Business percentage of your monthly smartphone data plan and home fiber internet bill.

IRS Rule: IRC Section 162 (Proportional business use)Audit Risk: Low

Professional Courses & Certifications

Category: Education
~$400/yr

Conferences, certification renewals, online workshops, and books that maintain or improve your current skills.

IRS Rule: Treas. Reg. § 1.162-5Audit Risk: Low

Business Meals with Clients (50%)

Category: Meals
~$350/yr

Dining with prospective or active clients where substantial business discussions occur.

IRS Rule: IRC Section 274(k) (50% Limitation)Audit Risk: Low
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Tax Optimization Tips for 1099 Real Estate Agent & Realtors in Massachusetts

Tip #1:

Track every single mile using a GPS mileage app (like MileIQ)—real estate agents routinely drive 15,000–25,000 business miles, producing $10,000–$16,000+ in deductions.

Tip #2:

Take advantage of Real Estate Professional Status (REPS) if you meet the 750-hour rule to offset non-passive income with property depreciation.

Tip #3:

Deduct 100% of Errors & Omissions (E&O) insurance premiums and annual license renewal costs.

Frequently Asked Questions

How much do 1099 1099 Real Estate Agent & Realtors pay in taxes in Massachusetts?

A 1099 1099 Real Estate Agent & Realtor in Massachusetts earning an average of $110,000 pays 15.3% federal SECA self-employment tax on 92.35% of net profit, federal income tax (after 20% QBI deduction), and Massachusetts state income tax (flat 5%). By maximizing Schedule C deductions, total effective tax can be reduced by 5%–12%.

What can a 1099 Real Estate Agent & Realtor write off on Schedule C in Massachusetts?

Key write-offs include Vehicle & Property Mileage, Marketing, Staging & Property Promotion, Brokerage Fees & MLS Dues, Client Gifts & Open House Expenses, home office square footage, health insurance, and profession-specific gear and software tooling.

Should a 1099 Real Estate Agent & Realtor in Massachusetts form an LLC or elect S-Corp?

If your net business profit exceeds $80,000/year, electing S-Corp status can save you $6,000–$14,000+ annually in self-employment taxes in Massachusetts, even after accounting for payroll software and corporate tax filing costs (Annual report fee of $500 for LLCs.).