Yes, nurses can write off scrubs and other related work expenses on their taxes, but only under certain conditions. The ability to deduct work-related expenses, such as scrubs, depends on whether the nurse is an employee (W-2) or self-employed (1099).
For W-2 Nurses (Employees):
Unfortunately, since the implementation of the Tax Cuts and Jobs Act (TCJA) of 2017, W-2 employees, including nurses, cannot deduct unreimbursed job-related expenses like scrubs on their federal tax return. This includes uniforms, equipment, and other work-related costs that were previously deductible under miscellaneous itemized deductions. These deductions are suspended until at least 2025.
However, there are some exceptions and workarounds:
1. Employer Reimbursement:
If your employer offers an accountable plan for reimbursing work-related expenses, you can submit receipts for scrubs, shoes, and other necessary items to be reimbursed tax-free. In this case, you won’t need to deduct them because your employer is covering the costs.
2. State-Level Deductions:
Some states still allow deductions for unreimbursed work expenses, even if they are no longer deductible on federal taxes. Check your state tax laws to see if you can claim these expenses at the state level.
For Self-Employed Nurses (1099 Income):
If you are a self-employed nurse or work as a contractor (1099), you can deduct the cost of scrubs, uniforms, and other work-related items as business expenses on Schedule C (Profit or Loss from Business). These deductions directly reduce your taxable income.
Deductible Expenses Include:
- Scrubs: Uniforms required for your job that are not suitable for everyday wear.
- Work Shoes: Nursing shoes or non-slip footwear required for your job.
- Lab Coats and other necessary work gear.
- Laundry Costs: If you are required to launder your scrubs yourself, laundry expenses can be deductible, but only the portion of the costs used for your work clothes.
Criteria for Deductibility:
For scrubs and other uniform expenses to be deductible:
- Required by Employer: The clothing must be required as a condition of employment.
- Not Suitable for Everyday Wear: The clothing must not be something you would wear outside of work. Scrubs typically qualify because they are specialized clothing not worn casually.
Example:
Let’s say you are a 1099 nurse and spent $300 on scrubs and $150 on non-slip shoes during the year. Since these are necessary business expenses, you can deduct the full $450 on Schedule C.
Key Documentation:
To ensure your deductions are valid, keep detailed records:
- Receipts for scrubs, shoes, and other uniform purchases.
- Invoices or proof of laundry services if applicable.
- A log of any employer reimbursements to avoid double-dipping.
Summary Table:
| Scenario | Deductible? |
|---|---|
| Scrubs for W-2 nurses (not reimbursed) | Not deductible on federal taxes (post-2017 TCJA) |
| Scrubs for self-employed nurses (1099) | Yes, fully deductible as a business expense |
| Scrubs reimbursed by employer | No, as they are already covered |
| State-level deductions for W-2 employees | Possibly deductible depending on state tax laws |
| Laundry costs for self-employed nurses | Yes, for the work-related portion |
Final Tip:
If you’re a W-2 nurse, consider discussing an accountable reimbursement plan with your employer for work-related expenses. If you’re a self-employed nurse, scrubs and other related expenses are fully deductible, so be sure to track and document all purchases.