Many nurses spend $500-1,500 annually on required work uniforms but aren't sure if these expenses are tax-deductible. The rules around uniform deductions have specific requirements that determine eligibility.

Can Nurses Deduct Scrubs and Uniforms? Tax Rules

Quick Answer

Yes, nurses can deduct scrubs and uniforms if they're required by their employer and not suitable for everyday wear. For 2026, these are miscellaneous itemized deductions subject to the 2% AGI threshold. A nurse spending $800 on scrubs could deduct the full amount minus their AGI threshold.

Best Answer

Diana Flores, EA

Best for nurses working in hospitals, clinics, and healthcare facilities with uniform requirements

When scrubs and uniforms are deductible

Nurses can deduct the cost of scrubs and uniforms if they meet two key IRS requirements: (1) the clothing is required by your employer, and (2) the clothing is not suitable for everyday wear. Most nursing scrubs easily meet both criteria.

According to IRS Publication 529, work clothing is deductible when it's specifically required for your job and wouldn't be worn outside of work. Scrubs, lab coats, and specialized nursing shoes typically qualify.

What uniform expenses you can deduct

Deductible uniform costs:

Scrubs and nursing uniforms

Lab coats and medical jackets

Specialized nursing shoes (if required)

Compression socks (if medically necessary for work)

Name tags and badge holders

Uniform cleaning and maintenance

Alterations to required uniforms

Non-deductible clothing:

Regular clothing worn under scrubs

Casual shoes that could be worn outside work

Jewelry or accessories (unless specifically required)

Personal protective equipment provided by employer

Example: Annual scrubs deduction calculation

Let's say you're a nurse earning $65,000 who spends money on required uniforms:

Annual uniform expenses:

8 sets of scrubs at $45 each: $360

2 lab coats: $80

Nursing shoes (2 pairs): $200

Compression socks: $60

Uniform cleaning costs: $150

Total uniform expenses: $850

Deduction calculation:

Your AGI: $65,000

2% AGI threshold: $1,300

Other work expenses (licenses, education): $600

Total work expenses: $1,450

Deductible amount: $1,450 - $1,300 = $150

In this case, only $150 would be deductible because total work expenses barely exceed the 2% threshold.

Maximizing your uniform deduction

Documentation requirements:

Keep all receipts for uniform purchases

Document your employer's uniform policy

Track cleaning and maintenance costs

Take photos of required uniforms for your records

Timing strategies:

Bundle uniform purchases in years when you exceed the 2% threshold

Combine with other work expenses (education, licenses) to exceed threshold

Consider timing major uniform purchases with other deductible expenses

Common mistakes to avoid:

Don't deduct regular street clothes, even if worn to work

Don't include uniforms provided free by your employer

Don't forget the 2% AGI threshold applies to total miscellaneous expenses

What you should do

1. Track all uniform expenses: Keep receipts for scrubs, shoes, cleaning, and alterations

2. Calculate your 2% threshold: Multiply your AGI by 0.02 to see what you need to exceed

3. Combine with other work expenses: Add licenses, education, and equipment costs

4. Use our refund estimator: See how uniform deductions affect your tax refund

Key takeaway: Nurses can deduct required scrubs and uniforms, but only amounts exceeding 2% of AGI are deductible. Combining with other work expenses helps reach the threshold.

Key Takeaway: Scrubs and required nursing uniforms are fully deductible, but only the portion of total work expenses exceeding 2% of your AGI provides actual tax savings.

Calculate your uniform deduction savings →

Deductible vs. non-deductible nursing clothing and accessories

Item	Deductible?	Reason	Typical Cost
Required scrubs	Yes	Required by employer, not suitable for street wear	$40-60 per set
Lab coats	Yes	Professional requirement, work-specific	$30-50 each
Nursing shoes	Yes	If required style/type for work	$80-120 per pair
Regular clothing	No	Suitable for everyday wear	N/A
Jewelry/watches	Depends	Only if specifically required by employer	$50-200
Uniform cleaning	Yes	Maintenance of required work clothing	$100-200 annually

More Perspectives

Robert Kim, CPA

Best for nurses who work multiple facilities or travel assignments with varying uniform requirements

Uniform deductions for travel and per diem nurses

Travel nurses often have higher uniform costs because different facilities may require specific colors, brands, or styles. These additional costs are fully deductible as long as they meet the standard requirements.

Higher deductible uniform expenses:

Multiple scrub colors for different facilities

Facility-specific name tags and badges

Additional uniforms due to frequent washing/wear

Travel-friendly uniform storage and organization

Example: Travel nurse uniform costs

A travel nurse working 3 different assignments annually might spend:

Base scrub sets (12 sets): $540

Facility-specific colors: $200

Additional lab coats: $120

Extra nursing shoes for wear rotation: $150

Garment bags and organization: $75

Total: $1,085

Combined with other travel nurse expenses, this easily exceeds the 2% AGI threshold, making the full uniform cost deductible.

Special considerations:

Keep documentation of each facility's uniform requirements

Track expenses separately by assignment if needed

Consider bulk purchasing for better pricing

Key takeaway: Travel nurses typically have higher uniform costs that, combined with other work expenses, make itemizing more beneficial than the standard deduction.

Key Takeaway: Travel nurses often have higher uniform costs due to multiple facility requirements, making itemizing deductions more valuable.

Diana Flores, EA

Best for nursing students in clinical rotations and new graduate nurses starting their careers

Uniform deductions for nursing students and new grads

Nursing students and new graduates face significant upfront uniform costs but may not immediately benefit from deductions due to lower incomes and the 2% AGI threshold.

Student uniform expenses (generally not deductible):

Clinical rotation scrubs and lab coats

Nursing school-required uniforms

Student name tags and accessories

*Note: Educational expenses during nursing school are covered by education tax credits, not uniform deductions.*

New graduate deductions:

Employer-required uniforms for first nursing job

Orientation and training uniform requirements

Preceptorship-specific clothing needs

Example: New graduate nurse

A new grad nurse earning $55,000 in their first year:

Initial uniform purchase: $600

2% AGI threshold: $1,100

Other work expenses needed: $500+ to make deduction worthwhile

Strategy for new nurses:

Focus on education credits during school

Track all work expenses from day one of employment

Consider timing uniform purchases with other deductible expenses

Build good record-keeping habits early

Key takeaway: New nurses should track uniform expenses but may not benefit from deductions until they have higher incomes or additional work expenses that exceed the 2% AGI threshold.

Key Takeaway: New nurses should track uniform expenses but may not benefit from itemizing until their total work expenses exceed the 2% AGI threshold.

Sources

IRS Publication 529 — Miscellaneous Deductions
IRS Publication 535 — Business Expenses

Can nurses deduct scrubs and uniforms?