Tax Write-Offs for Nurses

Because of the Tax Cuts and Jobs Act, only nurses who work as independent contractors qualify to deduct business expenses. These often include home health nurses, travel nurses, and registered nurses who work independently or for agencies. The IRS requires that all deducted expenses are “ordinary and necessary,” meaning they’re relevant to your work and not extravagant.

Here’s what you should know about nurse tax write-offs, including common examples and recordkeeping requirements.

Tax rules for employed vs. contract nurses

Employed nurses receive W-2 forms and often qualify for stipends or expense reimbursement from their employer. Before 2018, these nurses could also deduct unreimbursed employee expenses exceeding 2% of adjusted gross income. The Tax Cuts and Jobs Act eliminated these federal tax write-offs for employees until 2026, but some states still allow deductions.

Contract nurses are self-employed, so they must cover their own expenses and pay estimated taxes. They receive 1099 forms that show their self-employment income, and they can deduct their nursing-related business expenses from their earnings on Schedule C. Only the business portion of mixed-use expenses qualifies.

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Common tax-deductible nurse expenses

Here are common tax deductions for travel nurses, home health nurses, and other 1099 nurses.

Vehicle use and mileage

Vehicle-related nurse expenses are tax-deductible when you’re traveling between medical facilities or patients’ homes or picking up supplies and equipment. 

Note: Commuting between your home and main workplace doesn’t qualify unless you leave your metro area.

You can choose the standard mileage rate or actual expense method to write off vehicle use:

• Standard mileage rate: Rather than calculating each vehicle expense, you deduct your business mileage at the IRS standard rate of $0.67 in 2024 or $0.70 in 2025. For example, if you drove 5,000 miles for business in 2025, you could deduct $3,500. This method often provides the largest deduction.
• Actual expense method: You can write off individual vehicle expenses (such as fuel, repairs, insurance, and registration fees) based on the portion of business mileage. For example, if your 2025 vehicle costs were $8,000 and you drove 50% of the time for business, your deduction would be $4,000. Since this method takes more work, it usually only makes sense if you have high vehicle expenses.

Read the IRS rules for each method and calculate both to find which saves you more money. Additionally, note that you can deduct tolls and parking fees separately with either method.

Find out more in our self-employed mileage deduction rules guide.

Business lodging and meals

Common tax deductions for travel nurses and others who need to temporarily stay overnight outside of their tax home for work include:

• Hotel stays and short-term rentals
• Cost of shipping possessions to the temporary location
• Non-entertainment meals while taking a business trip or meeting with clients

Lodging costs are typically 100% deductible, while business meals are limited to 50%. Read our meal and lodging expense guide to learn more.

Nursing attire

You can write off these types of items worn for nursing work:

• Uniforms like scrubs
• Special-purpose work shoes
• Compression socks
• Name badges

These items must have only a business purpose and be a usual requirement in your industry. So, athletic shoes or pants you can also wear outside of work aren’t deductible.

You can also write off the costs of cleaning and maintaining your nursing attire.

Medical equipment and supplies 

Registered nurse tax deductions include medical items required for patient care, including:

• Examination tools, such as thermometers, stethoscopes, and blood pressure monitors
• Syringes, needles, and sharps disposal containers
• Wound care supplies, such as bandages and medical tape
• Disinfectant wipes and other cleaning supplies
• Safety gear, including gloves, face masks, and protective gowns
• Medical bags for equipment

Eligible items can depend on your nursing role, so consider checking with a tax professional.

Business equipment and supplies

The IRS allows contract nurses to write off various business items used regularly at a home office or other work location, such as:

• Computers and tablets
• Scanners and printers
• Cell phones, service plans, apps and accessories
• Stationary, clipboards, and pens
• Binders, folders, and filing systems

Some business items, such as computers and phones, may have non-deductible personal use to account for. For example, if you buy a new $2,000 laptop and use it 60% for business, you can only deduct $1,200.

Continuing education

As a contract nurse, you can deduct continuing education costs if you meet these requirements: 

• You complete the training to meet professional, legal, or employer requirements and avoid losing your position or current salary.
• The training helps improve or maintain your existing skills rather than prepare you for a new role.
• You don’t pursue the training solely to meet your job’s basic education requirements. 

If eligible, you can write off these types of costs:

• Tuition for college and university courses and programs
• Professional development courses and seminars
• Medical conferences and workshops
• Required course fees
• Research costs for job-related coursework
• Textbooks and training supplies
• Medical journals and publications
• Travel-related continuing education expenses

Check our continuing education tax deduction guide for more.

Licensure and certification

You can’t deduct the costs of initially becoming a licensed nurse. However, you can write off expenses required to maintain your current license and certification, such as:

• Renewal fees
• Union dues
• Professional membership fees
• Malpractice insurance

Home office use

If you regularly use part of your home to meet with patients or complete administrative tasks, you may qualify for the home office deduction. Here are the two options offered:

• Simplified method: You simply write off $5 per square foot for up to 300 square feet in home office space, making the maximum deduction $1,500.
• Regular method: You fully deduct the direct expenses of maintaining your home office space. Then, you partially deduct indirect expenses (such as mortgage interest, property taxes, and utilities) based on the business-use portion of your home.

Note: You won’t qualify for this nurse tax write-off if you have an office at another location.

Self-employed health insurance

If you don’t have health insurance available through a traditional employer or your spouse’s job, you can deduct self-employed health insurance premiums paid for yourself and your family. Only out-of-pocket costs qualify, so the subsidized portion of premiums doesn’t count. Plus, you must earn a business profit to take the deduction.

Dental and vision plan premiums qualify as additional registered nurse tax deductions. You can also write off long-term care premiums up to an age-based annual limit.

Recordkeeping requirements

Keep records to track costs and help prove your nurse expenses are tax-deductible if the IRS audits you. You should maintain these documents for at least three years.

Log your business trips, including the distance, purpose, date, and time. A mileage tracker app can help you do this more efficiently and accurately.

Save receipts, card and bank statements, invoices, and emails documenting what you claim as nurse tax write-offs. Also, log this information for each business expense:

• Business purpose
• Date
• Amount
• Proportion of business use
• Location (for lodging and meals)
• Participants (for business meals)

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