Q2 2026 ESTIMATED TAX DEADLINE — JUNE 16, 2026  •  Calculate your payment now

Travel Nurse Tax Deductions 2026

~5 min read
2026 Tax Summary — Travel Nurse

Travel Nurse workers pay 15.3% self-employment tax on net earnings. On $35,000 net income: approximately $4,950 SE tax + $2,800 federal = $7,750 total tax. Quarterly payment: $1,938. Federal SE tax is 15.3% on net earnings up to $168,600, then 2.9% above that. Set aside 25% of every payment.

Self-employed Travel Nurse workers owe 15.3% SE tax on net earnings. See every 2026 deduction — mileage, equipment, phone, insurance — and calculate your quarterly payments. Free, instant, no signup.

Avg Savings: $5,000–20,000/year IRS Schedule C 2026 Tax Rules Free — No Signup
Key Takeaways
  • 01Track every business mile at $0.725/mile — typically the single largest deduction for 1099 workers.
  • 02Set aside 25–30% of net earnings and pay estimated quarterly taxes by June 16, Sep 15, and Jan 15.
  • 03Deduct 50% of your SE tax on Form 1040 Line 15 — an above-the-line deduction most 1099 workers miss.

Top Tax Deductions for Travel Nurse Workers in 2026

$0.725/mile OR actual
Vehicle Mileage
Miles driven between assignments, hospitals, and housing. Keep a mileage log.
100% deductible
Licensing & Certification Fees
State nursing licenses, CPR certification, and continuing education fees are fully deductible.
100% deductible
Medical Supplies & Equipment
Stethoscopes, scrubs, and other tools you supply yourself are deductible.
100% deductible
Travel Housing (1099 only)
Travel nurses on 1099 contracts may deduct temporary housing costs at assignment locations.
100% deductible
Professional Liability Insurance
Malpractice insurance and professional liability coverage are fully deductible.
100% deductible
Uniforms & Scrubs
Scrubs, medical shoes, and work-specific clothing that cannot be worn outside work.
100% deductible
Health Insurance Premiums
Self-employed workers deduct 100% of premiums for themselves and family members.
100% deductible
Union & Association Dues
Nursing association memberships and union dues are deductible professional expenses.

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Frequently Asked Questions — Travel Nurse Taxes 2026

“Self-employed individuals must pay both the employee and employer portions of Social Security and Medicare taxes, totalling 15.3% on net earnings up to $184,500.” — IRS.gov — Self-Employed Tax Center
Q: Are travel nurses considered self-employed?
1099 travel nurses are independent contractors and must pay 15.3% SE tax plus income tax. W-2 travel nurses have taxes withheld by the agency.
Q: Can travel nurses deduct housing costs?
1099 travel nurses may deduct temporary housing at assignment locations if they maintain a tax home elsewhere. Consult a CPA for your specific situation.
Q: What is the biggest deduction for travel nurses?
For 1099 nurses, health insurance premiums (100% deductible) and travel/housing costs at assignments are typically the largest deductions.
Q: Do I need a separate business account as a 1099 nurse?
Not legally required, but strongly recommended. Separate accounts make Schedule C prep faster and reduce audit risk.

Related Deduction Pages

Disclaimer: This checklist is for general educational purposes only and is not personalized tax or legal advice. Tax rules change and your situation is unique — always follow official IRS guidance and consult a qualified tax professional before filing.  IRS Gig Economy Tax Center
Want a full list of every 1099 write-off?1099 Tax Deductions Ultimate Guide 2026
EB
Written & reviewed by
Ethan Blake
Tax Compliance Specialist
Writes about 1099 tax deductions, self-employment tax, and IRS rules for independent contractors and freelancers.
Last reviewed: IRS Self-Employed Tax Center

Disclosure: This site may contain affiliate links. If you click and purchase, we may earn a small commission at no extra cost to you. We only recommend tools we trust. This is not tax advice.

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