Tax Deductions for Nurses – What You Need to Know

As a nurse, you may be eligible for several tax deductions that can help lower your taxable income and reduce your overall tax bill. From educational expenses to work-related costs, these deductions can make a significant difference. Here’s a closer look at some key deductions available to nurses and how to take advantage of them.

1. Nursing School Tuition and Educational Credits

If you’re currently in nursing school, some or all of your tuition expenses may be deductible. Additionally, you may qualify for the American Opportunity Tax Credit (AOTC) or the Lifetime Learning Credit (LLC). These credits can help offset the cost of tuition, books, and other required educational expenses, making it easier to invest in your career.

2. Uniforms and Work-Related Equipment

As a nurse, you may need to purchase specific clothing or equipment that is required for your job. Scrubs, lab coats, shoes, and stethoscopes are examples of job-related expenses that are tax-deductible—provided these items are essential for work and not suitable for everyday wear. Keep detailed receipts to ensure you can claim these deductions accurately.

3. Continuing Education Courses

Many nurses are required to complete continuing education (CE) courses to maintain their licenses. If these courses are directly related to your job and required by your employer or for your license renewal, the cost is tax-deductible. Personal development courses, however, do not qualify.

4. Mileage and Travel Expenses for Work

If your job requires you to travel—for example, between hospitals or patients' homes—you may be able to deduct your mileage and other travel-related expenses. This includes gas, oil, and repairs, but only if the travel is primarily for business purposes. Make sure to track your mileage and maintain detailed records to ensure your deduction is accurate.

5. Out-of-Pocket Medical Expenses

Nurses may have medical expenses that are not covered by insurance, such as deductibles, copays, and other healthcare costs. These out-of-pocket expenses can be tax-deductible, but you must meet certain criteria: only the portion of medical expenses that exceeds 7.5% of your adjusted gross income (AGI) can be deducted if you itemize.

Important Reminders for Claiming Deductions

To claim these deductions, you’ll need to itemize your deductions on Schedule A of your tax return rather than taking the standard deduction. Keep in mind that some deductions have income limits or phase-out ranges, meaning they may not be fully deductible if your income exceeds a certain threshold. Staying organized with receipts and records throughout the year will make filing much easier.