The IRS allows deductions for work clothing that is required as a condition of employment and not adaptable to general use. Scrubs and medical uniforms qualify. For W-2 employees, the deduction for unreimbursed employee expenses (including uniforms) is suspended at the federal level through 2025.
Pro Tip: Travel nurses and per diem nurses working as independent contractors can deduct scrubs, stethoscopes, medical scissors, and other required equipment on Schedule C. Keep your receipts.
Medical scrubs meet the IRS two-part test for deductible work clothing: (1) required as a condition of employment -- hospitals and clinics require scrubs for infection control, and (2) not suitable for everyday wear -- scrubs are not worn outside of medical settings. This makes them clearly deductible.
Beyond scrubs, healthcare workers can deduct: lab coats, surgical caps, shoe covers, medical-grade shoes (if required), stethoscopes, medical scissors and tools, name badges, and other required equipment. The same "required and not everyday wear" test applies.
Travel nurses and per diem nurses working through staffing agencies are often classified as independent contractors and can deduct all work-related expenses on Schedule C -- including scrubs, equipment, licensing fees, and continuing education. This is a significant advantage over W-2 employment.
Here is how this deduction typically works in real situations:
A travel nurse working as a 1099 contractor spends $600 on scrubs, compression socks, and nursing shoes required by their agency.
A hospital-employed RN buys $400 in scrubs required by their employer.
A self-employed home health aide buys scrubs embroidered with their business name and logo.
Key Takeaway: The difference between a valid deduction and a denied one usually comes down to documentation, usage percentage, and proper structuring. The same expense can be fully deductible, partially deductible, or not deductible at all — depending on how it is handled.
For self-employed nurses and travel nurses (1099), yes -- scrubs and required uniforms are fully deductible on Schedule C. For W-2 hospital employees, scrubs are not deductible on federal returns under current law, but California, New York, and several other states still allow the deduction on state returns.
Yes -- for self-employed healthcare workers, laundry and maintenance costs for required work uniforms are deductible. Keep records of actual costs or use a reasonable estimate. The IRS accepts a per-item cleaning cost based on actual laundry expenses.
Self-employed nurses and travel nurses can deduct: stethoscopes and medical equipment, nursing shoes, compression socks required for work, continuing education and license renewal fees, malpractice insurance, and professional association dues.
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