I don't think there is anywhere where you can put it because I don't believe they are deductible. Research it yourself. That's why the standard  deduction was approximately doubled years ago,  and then miscellaneous itemized deductions subject to the 2% AGI limitation were eliminated. If I am wrong then someone will come along and correct me.

PA is correct about the federal.  Depending on the state, there is a possibility for a deduction there.

Presumably she's still making a lot of money even if she can't deduct expenses.

@sjrcpa I think most of them have wages that are quite well.

A coworker's daughter is a travelling nurse. She does quite well.

Thank you, yes not deductible, but good news is they set back twice the amount they figured they would have to pay in

You're welcome. That sounds like a good client.