Deductions for Nurses

[yeastbeast92]

For 2023, can nurses still deduct scrubs? I see a lot of conflicting answers online. Can we also deduct our licensing fees and testing fees to acquire our licenses?

[Opus 17]

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. 

[DianeW777]

It depends on whether you are an employee or self employed.  

1. If you are self employed you can deduct these expenses against your nursing income.
2. If you are an employee you are not allowed any deduction for your work related uniforms or fees.
   1. Who qualifies for employee business expense?
      • Per the Tax Cuts and Jobs Act (TCJA) effective 2018-2025