Deductions & credits

W-2 employees can't deduct any work-related expenses, at least through the end of 2025.

 

Nurses who are independent contractors/self-employed can deduct ordinary and necessary work expenses.  Clothing is allowable only if the clothing is unique to the job and can't be worn off the job as regular clothing.  That would probably include scrubs.

 

Under any version of the expense deductions, you can never deduct licensing and training requirements to qualify for a new career or position.  If you are self-employed, you can deduct training and licensing requirements to maintain or improve your qualifications, but not to meet the minimum qualifications for any job.