Any traveling you do for classes, conventions are a tax write off. Any office equipment you purchase. Your auto registration if you use your auto for business. Advertising, mail outs and all promotional material and contributions in the community. Of course it is best to consult with a CPA to see what is allowable in your state. You could join us in Maui for the next two day CRS course and write off your accomodations, food and airfare..

In this market when we write off all that maybe government will owe us some money...

I have been an Realtor since 1999, and last tax year - my CPA convinced me to incorporate.  It is a sub-chapter S Corporation.  And in Florida, a professional association must be "your name, PA".  My real estate license had to change also to the  "Realtor Name, PA".  For me, it is a good thing.  Talk to your tax man.

Glenn,

Personally incorporating in Washington State is the most effective means of lower your tax burden. This entity must be wholly owned by the agent personally to be able to receive commission payments from a broker. Keeping a separate bank account and being an employee of your corporation is how it should be operated.

States obviously vary in law so confirm with a CPA/Attorney for the best possible advice.

 It is truly worth it.