@Brandon Chidester Since you are a real estate agent, in addition to your W-2 job, you will file Schedule C with your tax return for your realtor business, which will include any 1099 income as a realtor and you will be able to deduct any business-related expenses from this income. Your real estate training courses may be considered continuing education, if you took the courses after you received your license. The other expenses - mileage, business cards, license fees, E&O Insurance, realtor association dues, lockbox fees, MLS dues, etc - are all deductible expenses for your realtor business. Essentially, if you spent the money because of your realtor business, then it's a business related expense. This also includes a portion of your cell phone bill, plus home office expenses, if you used a portion of your home as a dedicated office for your realtor business. Starting a business makes your tax situation complicated and you should consider finding a CPA in your area who specializes in working with realtors and real estate investors.