Can a traveling nurse deduct unreimbursed expenses such as mileage, tolls, hotels, etc?

Forum|Forum|2 years ago
November 27, 2023
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TurboTax Online

Texas Roger

Level 15

See this IRS topic on travel expenses that can be deducted: https://www.irs.gov/taxtopics/tc511

You might also look at this Travel Nurse Tax Guide prepared by an outside firm: https://www.trustedhealth.com/travel-nursing-guide/travel-nurse-tax-guide#:~:text=This%20can%20include%20receipts%20for,contract%20dates%20and%20pay%20breakdown.

rjs

Level 15

The references that Texas Roger gave you don't come right out and say this, but it depends on whether you are paid as an employee (you get a W-2) or you are self-employed (you get a 1099-NEC and report your self-employment income on Schedule C). If you are a W-2 employee you cannot deduct any job-related expenses on your federal tax return. A few states allow the deduction. If you are self-employed you can deduct unreimbursed expenses as business expenses.

Opus 17

Level 15

However,

Travel, food and lodging are only deductible business expenses if you are a 1099 independent contractor and the assignment must be temporary, meaning expected to last and actually lasting less than one year. If the assignment is temporary or lasts more than one year, then your work location is just your new home, and regular home living expenses are not allowed as deductible work expenses. See chapter 1 of publication 463.

https://www.irs.gov/pub/irs-pdf/p463.pdf