What nurses can claim on taxes (informational only) 1) Filing basics Most nurses are W-2 employees: report wages and withholdings on Form W-2. Travel/contract nurses may be self-employed or 1099 workers: may file Schedule C and Schedule SE. 2) Deductions for W-2 nurses (limited by current law) Unreimbursed employee expenses are largely suspended by TCJA through 2025 (check state rules). Possible areas to discuss with a tax pro: Licensure fees and renewals (where allowed) Uniforms/clothing required for work (not suitable for everyday wear) Union/professional dues (if deductible under your state rules) 3) Deductions/credits that may apply Education and credentials Lifetime Learning Credit (LLC): up to $2,000 per return American Opportunity Credit (AOC): up to $2,500 per eligible student Student loan interest deduction: up to $2,500 (income limits) Licensure/certifications and professional dues (often limited for W-2, check state rules) Health Savings Account (HSA) (if you have a qualifying HDHP) Tax-deductible contributions, tax-free growth, tax-free qualified withdrawals Flexible Spending Accounts (FSA): health and dependent care contributions pre-tax Retirement contributions Traditional IRA deduction (depending on income/access) 401(k)/403(b) pre-tax contributions; catch-up if age 50+ Home office (only if self-employed): simple methods for a dedicated workspace 4) Self-employment considerations (travel/contract nursing) If you’re self-employed: Deduct ordinary business expenses on Schedule C (travel, lodging, meals at 50%, supplies, licensing). Self-employment tax on Schedule SE; you can deduct half on Form 1040. Estimated quarterly tax payments may be required. 5) Travel/related expenses Business travel lodging/meals details depend on employment status and rules. Keep receipts, logs for mileage, destination, purpose, and dates. 6) Documentation tips Keep receipts for licenses, dues, education, uniforms, supplies. Track mileage with date, purpose, start/destination, miles. Record reimbursements separately; only unreimbursed amounts may be deductible in specific contexts. 7) Common forms you might encounter 1040, Schedule A (if itemizing) Schedule C and Schedule SE (if self-employed) Form 2106 (often limited post-TCJA; verify current rules) Forms for education credits (8863), HSA (8889), retirement contributions (8863, 8880) 8) Quick planning tips If you have education, maximize LLC/AOC; compare which credits fit. Contribute enough to retirement plans to reduce taxable income and capture employer matches. For travel/nursing, decide if contracting work is right for you (self-employed vs. employee) and track deductible expenses accordingly. Year-round record-keeping beats tax-time scrambling. Check state-specific rules; some deductions/credits differ by state. Consult a tax professional for year-specific guidance. - @nursekalell