Hey, I'm a realtor and I receive a 1099 misc and am considered a sub contractor for my broker, keller williams.

Can I write off one vacation per year if I use it as a time to do my business planning for the year and record my plans in a journal/log? I've heard that people who are incorporated can do this, and although I am not incorporated, I run my business very similarly.

Thanks!
From a Realtor

No.
Next time, arrange to meet a client in your vacation spot and refer him to an agent there for a commission. Or go to a conference or seminar. The IRS will tell you to plan your year in your living room for the price of pencils and paper.

I doubt the IRS will accept that, arrange vacations around confereces, meetings and other business activities such as meeting with clients, seminars, training and more