You can write the dues off in 2023 if you can pay them before the end of the year (such as a credit card payment made online today.)
You may have other expenses to claim as well. Some of those may be considered capital start-up expenses (more information is available about that HERE). Your dues may be considered a start-up expense depending on facts and circumstances. They would be a start-up expense if you're not actively working as an agent (showing homes, meeting with potential sellers, etc.) and a regular business expense if you are, even when you are not yet earning commissions.
There is plenty of real work that goes into being a real estate agent before that first commission check is earned! Along with that work comes myriad expenses - many of which are deductible. You can deduct anything that is an ordinary and necessary expense for your business. Be sure to include mileage, business supplies (signs, paper, business cards, ink, etc.), advertising, insurance, training, communication expenses, seminars, etc.
We have some tips for our real estate agent customers HERE. I encourage you to look over this article for additional tax-saving ideas and, of course, come back to post additional questions here any time!
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