Can my wife write off her scrubs that she has to buy for her job a nurse?

[jerry2000 · Accepted solution]

That is deductible as an unreimbursed employee business expense, however, it may not be worth the bother. Such expenses are subject to a 2% of AGI floor, meaning that only the amount that is more than 2% of your AGI actually is deductible. And, you get no tax benefit from itemized deductions until all of them together add up to be more than your standard deduction
2016 Standard Deduction
Taxpayer under 65, not claimed as a dependent
$6,300 for Single
$12,600 for Married Filing Jointly, or Qualifying Widow(er) with dependent child
$9,300 for Head of Household
$6,300 for Married Filing Separately
For over 65 or blind, add $1,250 for each instance or add
$1,550 each instance if single and not a surviving spouse.