I have a return for a traveling nurse. Where are the expenses deducted?

[rcwood1957]

She worked in two states. Taxes withheld in both states. I'm struggling with where to deduct expenses.

[Just-Lisa-Now-]

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)

[jeffmcpa2010]

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. 

[rcwood1957]

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!

[jeffmcpa2010]

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.

[rcwood1957]

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

[qbteachmt]

What would you like to write off as expenses?