For agents paid on commission as independent contractors, driving for your real estate business is deductible on Schedule C: showings, listing appointments, open houses, broker tours, inspections, appraisals and closings. Each trip needs the date, destination, business purpose and miles. Put the property address or MLS number in the purpose so the trip matches your showing records.
Example real estate mileage log
| Date | From | To (property / place) | Client or MLS # | Purpose | Miles |
|---|---|---|---|---|---|
| 07/11/2026 | Home office | 123 Oak St | Johnson / MLS 4471825 | Showing | 8.6 |
| 07/11/2026 | 123 Oak St | 47 Birch Ln | Johnson / MLS 4470032 | Showing | 3.9 |
| 07/11/2026 | 47 Birch Ln | Hilltop Title Co. | Ramirez closing | Closing | 6.2 |
| 07/12/2026 | Home office | 9 Lake View Dr | Chen listing | Open house, set up signs | 11.4 |
| 07/12/2026 | 9 Lake View Dr | Home office | Chen listing | Return from open house | 11.4 |
| Total | 41.5 |
Real estate mileage log template
Columns for date, start, property address, MLS number or client, purpose, odometer and miles. The Excel version totals miles and applies the 2026 rate by date.
Driving real estate agents can usually deduct
- Showings, including between properties on a showing tour
- Listing appointments and listing presentations
- Open houses, including sign and lockbox runs
- Broker tours and MLS caravans
- Inspections, appraisals, final walk-throughs and closings
- Trips to the title company, attorney or lender for a deal
- Not deductible: driving from home to your brokerage office if that office is your regular workplace
Commuting to the brokerage vs working from home
Driving between your home and your regular place of work is commuting, which the IRS never allows. For an agent who works out of the brokerage office every day, the first trip from home to the office and the last trip home are personal.
If your home office qualifies as your principal place of business, Publication 463 lets you deduct daily trips between home and other work locations in the same business, so a drive from home to a showing counts. Trips between two business stops, such as one showing to the next or the office to a closing, are deductible either way.
Mileage deductions for real estate agents: how to calculate it
Total your business miles for the year, split at July 1 for 2026, and multiply: miles before July 1 x $0.725, miles from July 1 x $0.76. For example, 6,000 miles in each half of 2026 is $4,350 + $4,560 = $8,910. Add business parking and tolls. The total goes on Schedule C line 9.
The alternative is the actual expense method: the business share of fuel, insurance, repairs, lease payments and depreciation. It can be larger for an expensive vehicle, but it needs every receipt and the same mileage log to prove the business share. If you own the car and want the standard rate, choose it in the first year you use the car for business.
Most licensed agents paid on commission under a written contract are treated as independent contractors (statutory nonemployees) and file Schedule C. If you are a salaried W-2 employee of a brokerage, unreimbursed mileage is not deductible on your federal return; ask about reimbursement under an accountable plan instead.
How to track showing mileage without an app subscription
Most agents already have a record of where they went: the showing schedule, the MLS showing history, the calendar and closing statements. The easiest workflow is to copy those into your log once a week. Publication 463 treats a weekly log as timely, and the showing records corroborate it.
GPS apps capture the distance automatically but still need you to tag each trip with a purpose, and they usually cost a monthly fee. A template or this generator does the job if you keep the weekly habit.
How many miles does an agent drive? There is no official figure; it depends on your market, how spread out your listings are and how many buyers you show. Your own log is the only number the IRS will accept.
Sources
- IRS Publication 463, chapter 5: Recordkeeping
- IRS: Schedule C (Form 1040) and instructions
- IRS: Standard mileage rates (all years)
- IRS Announcement 2026-11, Internal Revenue Bulletin 2026-29 (rates from July 1, 2026)
Rates and rules on this page last checked against these sources on October 7, 2026.