Quick Answer
Nurses can deduct unreimbursed work expenses including uniforms, continuing education, professional licenses, and medical equipment. For 2026, these are miscellaneous itemized deductions subject to the 2% AGI threshold. A nurse earning $70,000 could potentially deduct $2,000-4,000 in professional expenses.
Best Answer
Robert Kim, Tax Return Analyst
Best for RNs, LPNs, and other healthcare professionals with significant unreimbursed work expenses
What nursing expenses are tax-deductible?
Nurses can claim several categories of work-related expenses as itemized deductions, provided they exceed 2% of your adjusted gross income (AGI). The most common deductible expenses include uniforms and scrubs, continuing education costs, professional licenses and memberships, and medical equipment.
Under the 2026 tax law changes, unreimbursed employee expenses are once again deductible as miscellaneous itemized deductions, reversing the 2018-2025 suspension.
Example: Typical nurse deductions
Let's say you're an RN earning $70,000 annually. Here's how your deductions might look:
Annual nursing expenses:
AGI threshold calculation:
Categories of deductible nursing expenses
Uniforms and protective gear:
Education and certification:
Professional expenses:
Equipment and supplies:
What you should do
1. Track all expenses: Keep receipts for every work-related purchase throughout the year
2. Calculate the 2% threshold: Multiply your AGI by 0.02 to find your threshold
3. Use our return scanner: Upload your tax documents to identify missed nursing deductions
4. Consider timing: If you're close to the threshold, consider bunching expenses in one tax year
Key takeaway: Nurses with $2,000+ in annual work expenses can typically deduct $500-2,500 after the 2% AGI threshold, potentially saving $100-600 in taxes depending on your tax bracket.
Key Takeaway: Nurses can deduct uniforms, education, licenses, and equipment as miscellaneous itemized deductions, but only the amount exceeding 2% of AGI is deductible.
Common nursing deductions by expense category and typical annual amounts
| Expense Category | Typical Annual Cost | Deductible Amount | Tax Savings (22% bracket) |
|---|---|---|---|
| Uniforms & shoes | $600-1,000 | 100% of excess over 2% AGI | $130-220 |
| Continuing education | $800-2,000 | 100% of excess over 2% AGI | $175-440 |
| Professional licenses | $100-300 | 100% of excess over 2% AGI | $22-66 |
| Equipment & supplies | $300-800 | 100% of excess over 2% AGI | $66-176 |
| Professional memberships | $150-500 | 100% of excess over 2% AGI | $33-110 |
More Perspectives
Diana Flores, Tax Credits & Amendments Specialist
Best for nurses who work temporary assignments in different locations
Travel nurse-specific deductions
Travel nurses have unique tax advantages beyond standard nursing deductions. If you maintain a permanent residence (tax home) and work temporary assignments away from home, you can deduct travel expenses, temporary lodging, and meals.
Travel and lodging expenses:
Duplicate living expenses:
Example calculation
A travel nurse earning $85,000 with assignments 8 months per year might deduct:
This could result in $3,900-7,800 in tax savings depending on your tax bracket.
Key takeaway: Travel nurses can often deduct $10,000-20,000 annually in legitimate business expenses, making itemizing much more valuable than the standard deduction.
Key Takeaway: Travel nurses can deduct travel, temporary lodging, meals, and duplicate living expenses, often totaling $10,000-20,000 annually.
Robert Kim, Tax Return Analyst
Best for NPs, CRNAs, CNMs, and other advanced practice nurses with additional professional requirements
Advanced practice nurse deductions
Nurse practitioners and other advanced practice nurses typically have higher deductible expenses due to additional certification requirements, more expensive equipment, and potential business expenses.
Higher-cost deductible expenses:
Business-related deductions:
Example: Nurse practitioner in family practice
An NP earning $110,000 might have:
At a 24% tax bracket, this saves approximately $1,584 in federal taxes alone.
Key takeaway: Advanced practice nurses often have $5,000-10,000 in deductible expenses, making itemizing significantly more valuable than the standard deduction.
Key Takeaway: Advanced practice nurses typically have $5,000-10,000 in deductible professional expenses, resulting in substantial tax savings when itemizing.
Sources
- IRS Publication 529 — Miscellaneous Deductions
- IRS Publication 463 — Travel, Gift, and Car Expenses
Related Questions
Reviewed by Robert Kim, Tax Return Analyst on February 28, 2026
This content is for educational purposes only and is not a substitute for professional tax advice. Consult a qualified tax professional for advice specific to your situation.