The purpose of this paper is to construct a control algorithm for improving the driving efficiency of 4-wheel-drive in-wheel electric vehicles. The main parts of the vehicle were modeled and the input-output relations of signals were summarized using MATLAB/Simulink. A performance simulator for 4-wheel-drive in-wheel electric vehicles was developed based on the co-simulation environment with a commercial dynamic behavior analysis program called Carsim. Moreover, for improving the driving efficiency of vehicles, a torque distribution algorithm, which distributes the torque to the front and rear wheels, was included in the performance simulator. The effectiveness of the torque distribution algorithm was validated by the SOC simulation using the FTP-75 driving cycle.