Nurse Travel Expenses on W2

[Anglis]

Hello, can anyone tell me how a nurse can take Covid travel deductions against a W2? I had a client come in office and tell me they want to write off $70,000 of wages because she was a travelling nurse.

I have not heard of this and cannot find any information on the IRS website. 

I will gladly help my clients write off what they are entitled to in order to save on taxes, but since the change 2018 tax law, I cannot see any write offs of unreimbursed employee expenses.

Is this an above the line deduction?

Thank you

[jeffmcpa2010]

She can't on Federal.

Maybe on some states.

BTW: I have known/had multiple clients who were traveling medical person's. EVERY one of them received a generous per-diem which was at or very near the IRS limit. When they receive per-diem, it is NOT INCLUDED in the w-2 wages, which is the trade off for not being able to claim the expenses. Per Diem rates vary per city, but looking at the chart I saw combined meals and lodging exceed $150 per day for a lot, if not most of the US.

[qbteachmt]

That's got to be one of the funniest things we've seen here. At most, there was a proposal, the HEROES Act, which I think was a $500 credit on Federal taxes. There also was at least one topic where the taxpayer tried to convince the tax preparer all pay was tax free, as section 139 disaster payments.

None of that applies.

[taxes96786]

When my clients come in with "my friend told me I could or my friend did it" I ask them to contact the friend and provide me with the tax code that allows the action. I will review it and if it applies to my client's situation I will use it.