W2 employee? No federal deductions for this, but some states still allow Unreimbursed Employee Expenses though...bottom of Sch A theres a button to enter these for state purposes (assuming they have enough to itemize)

Most traveling medical person's receive a pretty generous per-diem allowance. Usually around the IRS limits, and are pocketing tax free $ out of the per diem rather than having any excess expenses.

You will want to check and make sure that any expenses she has exceed that per-diem, before deducting on the state's as well. 

She is a W-2, withholding was made in two states. 

Since she was only in the other state 3 months, I am filing as non-resident. 

She does not have enough to itemize.

If incorrect, please advise. 

Thank you!

Was one of the state's where she lived before she started traveling? If not, they MAY both be non-resident states, depending on other facts which may determine what is her true state of residence.

She had just purchased a home, worked in the other state for short time. 

 

What would you like to write off as expenses?