Key takeaways
- Travel Nurses file as 1099 / self-employed, so business expenses are deductible on Schedule C.
- Deductions cut both income tax and the 15.3% self-employment tax.
- The biggest write-offs for travel nurses are listed below, with what each covers.
- You need receipts and a mileage log to claim them.
Tax write-offs for travel nurses
Here are the deductions travel nurses most commonly claim. Each one lowers your net profit, and therefore your tax:
| Deduction | What it covers |
|---|---|
| Travel to assignments | Transportation to and from contract locations (1099, with a tax home). |
| Lodging on assignment | Housing at the assignment when duplicating a permanent residence. |
| Meals per diem | A daily meal allowance for days away from your tax home. |
| Nursing licenses | State and multi-state (compact) license fees and renewals. |
| Certifications and CEUs | BLS, ACLS, specialty certs, and continuing education. |
| Scrubs and uniforms | Required scrubs and their laundering (not everyday clothing). |
| Medical equipment | Stethoscope, shears, and other required gear. |
| Malpractice insurance | Professional liability coverage you pay yourself. |
| Phone | The business-use share of your phone. |
| Professional dues | Nursing association memberships and journals. |
The tax-home rule (read this first)
Your deductions for travel, lodging, and meals on assignment depend on having a legitimate tax home you are traveling away from, and duplicating expenses (keeping a permanent residence while paying for housing at the assignment). If you do not maintain a tax home, the IRS can treat you as an itinerant worker, and travel and housing stop being deductible. This is the single biggest issue in travel-nurse taxes, so confirm your status with a tax professional.
W-2 agency nurse vs 1099 independent
Most travel nurses work W-2 through an agency and receive tax-free stipends for housing and meals instead of deductions; since 2018 they generally cannot deduct unreimbursed expenses on a federal return. If you contract independently and receive a 1099, you file Schedule C and the deductions below apply. Know which you are before claiming anything.
Turn travel nurses deductions into tax savings
Every dollar you deduct lowers both your income tax and your 15.3 percent self-employment tax, so consistently tracking the write-offs above is what turns the list into real money. You can only deduct what you can prove, so capture receipts and miles as they happen.
See what these deductions save you with our free calculators, then let NeoReceipt make sure you capture every one.