Reviewed and updated October 16, 2026
Start with worker status
A nurse who receives Form W-2 generally cannot deduct ordinary unreimbursed employee expenses on a federal return as miscellaneous itemized deductions. The 2025 legislation made that disallowance permanent; it did not generally restore these deductions in 2026. Narrow statutory exceptions exist, but a nursing license alone is not an exception.
An employer’s accountable reimbursement arrangement may offer a different result when its requirements are met. Ask about reimbursement before paying major work expenses personally. State treatment can differ from federal treatment.
Self-employed expenses require a business connection
An independent contractor may deduct qualifying ordinary and necessary expenses through the business return, with applicable limits. Potential categories include professional liability insurance, licensing costs, business supplies, qualifying continuing education, business-use communications, accounting fees and eligible business travel. Uniforms require their own work-clothing test. These categories are not automatic deductions.
Education that qualifies you for a new profession differs from education maintaining current skills. Personal commuting is generally not business travel. Traveling away from your tax home and temporary versus indefinite assignments require factual review; receiving a stipend does not automatically make it tax-free.
Keep records that explain the work
Retain contracts, invoices, receipts, mileage records, reimbursement statements and information about work locations and assignment duration. Separate personal and business portions and avoid claiming reimbursed expenses again.
Have worker classification reviewed if the arrangement functions like employment despite a 1099 label. A useful tax review begins with the employment relationship and tax-home facts, then evaluates expenses. It does not begin by promising every nurse eight deductions.
Official sources
This guide provides general information. The rules depend on the tax year, jurisdiction and your circumstances. Ask our team which filing or planning steps apply to you.
