student nurse travel expenses

The Best Travel Nurse Tax Tips & Deductions

Top tax tips for travel nurses and 1099 contractors, top tax deductions for nurses, tax tips for nursing students.

Disclaimer: This article is for informational purposes only and should not be taken as professional tax advice. Always consult your own CPA or tax preparer for tax advice. 

Tax season is in full swing, and although it’s a time of year that many people dread, the truth is, you don’t have to be afraid of filing your tax return. If you take time to prepare your paperwork ahead of time, work with a Certified Public Accountant (CPA) that you can trust and have a good line of communication with, and stay updated with tax tips for nurses, you may just find yourself pleasantly surprised come tax-time. 

>> Click here to see available high-paying travel nurse opportunities!

So while you deliberate how you’re going to spend that tax refund, you can brush up on some of the tax tips that nurses and travel nurses need to know about.

One of the most important things you can do is find a professional CPA or tax preparation professional who is familiar with working with Registered Nurses. It can be helpful to ask your coworkers for recommendations or do a quick online search for CPAs who specialize in working with nurses. 

1.) Save all documentation

If you are a travel nurse, who is taxed as an independent contractor (1099), the tax rules will be different than nurses who are W-2 employees. Not all travel nurses are independent contractors. But, if you are, you should keep receipts of everything you pay for as a travel nurse, including: 

• Internet and phone fees
• Rent (or your housing stipend costs)
• Travel, including mileage and vehicle upkeep expenses

“Documentation is KEY to start at the beginning of the year for travel nurses or nurse contractors,” says Tracie Jackson RN, BSN, a tax professional with Tax Savvy Nurse . “This will help make sure you can get all deductions owed to you. Keep records in a binder or expense tracking app such as all travel contracts, distance to travel to and from assignments, meal receipts, etc.” 

2.) Report all income 

If you happen to do any side work as a nurse (such as writing or consulting,) always remember, even if a company or client that you have worked with fails to send you a 1099 or W2, it is still your duty to report that income and pay any applicable taxes on it, so keep careful records of all income you receive, no matter how small it is. 

3.) Max out retirement contributions

 “If you are a nurse with little to no deductions, consider maxing out contribution to pre-taxed retirement accounts such as an IRA,” she suggests. 

4.) Start a small business

“If you're able to, start a small business so you can not only generate additional income, but in many cases can allow them to start taking advantage of tax deductions as a business owner rather than just an employee,” she says. “ I help nurses do this every day.”

5.) Consider if a 1099 can give you more deductions

“Sometimes nurses who are working in home health, contractors, or who work from home can ask if they can be paid via a 1099 so they can be allowed more tax deductions,” Jackson explains. 

However, she warns that you have to be cautious with this strategy, because choosing to be paid via a 1099 means that you are also responsible for sending your tax payments in to prevent from having a big tax bill at the end of year. “You will want a tax professional to help you execute this plan,” she says. 

6.) Beef up agency expenses

“Travelers may be able to ask for higher reimbursement for travel and other associated expenses from their agency,” she says. 

You’ll want to speak with your tax professional to determine if it’s better for you to take a standard deduction or to itemize your expenses. If you do itemize, you can usually write off any expenses related to your job as a nurse, such as:

• Uniforms, including scrubs, medical shoes, and scrub coats
• Equipment, such as your stethoscope, pen lights, scissors, etc.
• Licensing fees, i.e. anything you pay to keep your nursing license, or any state registrations
• Continuing education costs, including the fees, meals, and travel to conferences or CE courses
• Expenses related to staying educated in your profession, such as journal access fees, subscriptions to publications in your field, and professional organization membership dues

As a nursing student, how your taxes will be done depends on your filing status and if you are still listed as a dependent or if you’re filing independently of your parents. “Communicate with your parent(s) before you file if you are in college to see if they will be claiming you,” says Jackson. 

Can your parents claim you as a dependent? 

Your parents can claim you as a dependent if you meet the following criteria, 

• You are under the age of 24
• You are a full-time student
• Your parents support you 

Tax credits for students

If your parents do not claim you as a dependent, however, you can  deduct the typical student credits,

• American Opportunity Credit
• Lifetime Learning Credit
• Tuition and fees and student loan Interest 

Most of the time, you can only choose one type of tax credit for your education, so you should work with a tax professional who can make sure that you are getting the maximum amount for your own filing status. Jackson adds that if your parents are going to claim you, they will need your 1098-T form when you receive it at the end of year.  

It’s important to note that there is also a new tax and education deduction that was brought back for 2020. If you qualify for the American Opportunity Tax Credit or the Lifetime Learning Credit, you’ll probably get more out of claiming those, but if not, you might benefit from claiming the tax and education deduction. 

With this deduction, you may be eligible to deduct up to $2,000 of tuition and fees if your income is under $80,000. There is a higher income limit on this particular deduction, which is why the other education credits are usually prefered, but it does have the benefit of not requiring itemization. 

Chaunie Brusie , BSN, RN is a nurse-turned-writer with experience in critical care, long-term care, and labor and delivery. Her work has appeared everywhere from Glamor to The New York Times to The Washington Post. Chaunie lives with her husband and five kids in the middle of a hay field in Michigan and you can find more of her work here . 

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Travel Nurse Tax Deductions: What You Need To Know

Last updated March 21, 2023

The 2023 tax season is quickly approaching, which can mean one of two things for all types of travel nurses : Yay to the host of tax deductions that may be available to you, and nay to having to navigate what might feel like a daunting heap of paperwork.

Whether you’re a seasoned tax nurse with plenty of experience in filing your taxes or have just begun seeing the country in this exhilarating profession, one truth remains: The more knowledge you accrue before attacking your stack of pay slips, tax returns, and receipts, the easier the task will feel—and the more you may be able to reap the unique rewards afforded to tax nurses.

Read on as we unpack tax prep for travel nurses, no matter if you’re working alongside a CPA or using your own tax software.

3 Essential Things to Know About Travel Nurse Taxes

If you worked as a staff nurse at a hospital last year, filing your taxes may end up being a rather straightforward task. 

But if you worked as a travel nurse last year or in years past, this can render taxes a touch more complicated.

Here are three crucial things to understand about travel nurse taxes:

#1 You May Have to File in Multiple States

The sunny shores of Florida, the lush greenery of Wisconsin, the architectural splendors of New York—one of the biggest draws of travel nursing is the opportunity to tour a vast swath of the country (or even the world) that you might otherwise not have the chance to explore.

But working in multiple states means that you must also file non-resident tax returns in all of the states (except for non-income tax states) in which you were on travel assignment in the preceding tax year.

This is because:

• Your income will be subject to income tax in every applicable state in which you were on travel assignment
• Wage income may vary from state to state.

To reduce or eliminate the amount of taxes owed, travel nurses bank on their deductions—or business expenses that impact their net income, a subject we’ll leap into below.

#2 Familiarize Yourself with the Concept of a “Tax Home”

You might own a home in Denver but spend several months throughout the year on assignment from Aspen to Alaska. Or perhaps you rent out a studio in San Diego and return home every three to four months to decompress. Regardless of your situation, it’s important to understand what’s deemed your tax home. 

The Internal Revenue Service (IRS) classifies a tax home as: 

“the entire city or general area where your main place of business or work is located, regardless of where you maintain your family home.”

Let’s consider an example:

• You and your partner own a home in Jersey City, but you work as an RN in a Manhattan hospital, spend Tuesdays to Saturdays in New York, and return to New Jersey on your days off.
• You cannot write off your public transit fare and Airbnb in Manhattan as it is your site of employment—or, your tax home.

As you can imagine, this is where it gets a bit tricky for a traveling nurse, who often doesn’t have a single place of employment but is sent to different medical facilities throughout the U.S. and beyond. In this case, your travel expenses, lodging, and food can be deducted only if you work on a temporary travel nurse assignment that doesn’t exceed one year and on ly if you are not already receiving a non-taxable stipend.  

To this end, it’s important to maintain a base that qualifies as a permanent residence by the IRS—a topic we’ll hop into next. 

#3 Establish and Maintain a Permanent Residence

As we touched upon, in order to be in a position to deduct travel expenses like airfare, temporary rentals, and dining, it’s crucial to hold onto a permanent residence (and if you’re on a travel nurse assignment that exceeds 12 months, that is deemed your permanent residence by the IRS). With this in mind, you may want to:

• Refrain from remaining on assignment in one geographical location for longer than 12 months out of every 24 months.
• Return to your base between assignments. The IRS doesn’t plainly assert how long these visits must last; however, American Nurse recommends a minimum of 30 days per year, a number that’s been arrived at after an earlier case.

Additionally, you will have to show proof of maintaining your tax home—basically, demonstrating that it’s liveable or lived-in. This may entail: ,

• Providing rent or mortgage documents
• Showing canceled checks and/or tax returns
• Submitting copies of your cable, gas, and electric bills
• Providing copies of your assignment contracts

Without proof of a permanent residence, you may be considered a transient by the IRS and unable to claim tax deductions. The logic is this: If you have no home, how are you traveling away from it—and, therefore, why should the cost of a VRBO and an Uber be deducted?

Travel Nurse Agencies and Taxes

Within all of this, you may be asking, what about travel nursing agencies and taxes?

Good question. If you’re employed by a travel nursing agency that provides you with per diem pay, your business expenses—such as subway fare and your morning coffee when you’re on assignment—cannot, as of the 2017 Tax Cuts and Jobs Act, be subtracted as itemized deductions on Schedule A. Instead, this per diem pay, which may also be called your stipend or allowance, helps ensure that you don’t have to pay out of pocket for travel expenses.

What Is Considered Non-Taxable Income?

Non-taxable income is the stipend travel nurses are granted to cover expenses they wouldn’t typically incur at home, such as a Lyft to the airport, lodging, and eating at restaurants. These allowances are not taxed as they are thought of as reimbursements by the IRS.

Naturally, this non-taxable income is only available to nurses who can demonstrate they’re living, essentially, in two places: One in their permanent residence, which requires its own set of expenses, and another “on the road” that requires money for travel nurse housing and daily necessities. 

Types of Work-Related Expenses

Handling travel nurse taxes is largely about understanding what you can and can’t write off. Work-related expenses for travel nurses are generally broken down into two categories:

• Travel fares, such as airline tickets, bus fares, train fares, and/or Uber/Lyft/taxis
• Car rental fees
• Vehicle-related fees, like gas, car maintenance, parking, or tolls
• Lodging and meals
• Costs linked to finding employment
• Wi-Fi and phone usage
• Purchasing and cleaning your uniforms/scrubs
• Malpractice insurance
• Home office equipment and furniture

This is by no means an exhaustive list. What it should underscore is that there are numerous deductions you may be able to make to curb your taxes.

What Happens to States with No Income Tax?

For travel nurses, states without income tax can offer some monetary relief. As of 2023, these states include:

• South Dakota

You might find yourself traveling to any one of these states on assignment. However, if your permanent residence/tax home isn’t on this list, stay aware that you will still be obligated to pay income tax in your primary place of residence. 

In other states outside of your permanent residence that do have an income tax, keep in mind that you may not necessarily be double-taxed; rather, some states have reciprocity agreements, so you’ll only have to pay in one state.  

State Tax Deadlines

The IRS began accepting and processing state 2022 tax returns on January 23, 2023, and the deadline for filing is April 18, 2023—an additional three days more than usual. If you’re running behind and need more time, you can file an extension, but you must file by October 16, 2023.

FAQs About Travel Nurse Taxes

Tax prep for travel nurses may feel overwhelming. To mitigate your stress, consider these answers to these frequently asked questions:

#1 What if I Get Audited?

The chances of getting audited are exceptionally low—or, for a traveling nurse who earns less than $100,000 annually, around 0.4%.  

That said, it’s not outside of the realm of possibility. To protect yourself, keep track of your expenses and receipts with the assistance of software or an app, such as:

• Trabee Pocket
• Trail Wallet

You should also keep copies of your pay stubs, bank receipts, credit card statements, nurse contracts , and credit card statements.

#2 Should I Keep Paper or Digital Receipts?

Experts across the board suggest keeping both.

#3 Should I Work with a Tax Professional?

Your safest, surest route to a headache-free tax season is to work with a licensed tax professional, such as a CPA, who understands tax prep for travel nurses. However, if you are an experienced travel nurse who has filed taxes before, you may feel comfortable doing it yourself.

Discover Life as a Travel Nurse with MAS Medical

Taxes for travel nurses may seem dizzying for those who are both veterans and new to the process. But with a travel nursing agency on your side, you can find the support you need to work through your taxes, all while exploring the world. 

MAS Medical Staffing is one of the top travel nursing agencies in the country. We provide our team of professionals with per diem pay, travel nurse housing assistance, and empathetic support so that you can focus on what’s most important: the quality of your care and the depth and pleasure of your new experiences. 

Schedule a consultation with us to find all the new worlds that await.

American Nurse. Understanding taxes as a travel nurse. 

https://www.myamericannurse.com/understanding-taxes-as-a-travel-nurse/

Registered Nursing.org. What is travel nursing?

https://www.registerednursing.org/specialty/travel-nurse/

Universal Tax Professionals. Taxes for travel nurses.

https://universaltaxprofessionals.com/service/taxes-for-travel-nurses/

Nursing Process.org. 2023 travel nurse salary + job outlook.

https://www.nursingprocess.org/travel-nurse-salary/

IRS. Topic No. 511 Business Travel Expenses.

https://www.irs.gov/taxtopics/tc511

Lippincott. Exactly what is a tax home and do I need one?

https://journals.lww.com/nursing/fulltext/2004/11001/exactly_what_is_a_tax_home_and_do_i_need_one_.5.aspx

IRS. Publication 463 (2022), travel, gift, and car expenses

https://www.irs.gov/publications/p463

PRN Healthcare. Understanding travel nurse taxes.

https://www.prnhealthservices.com/travel-nursing/travel-nurse-taxes

Keeper Tax. 24 tax write-offs for travel nurses.

https://www.keepertax.com/tax-write-offs/travel-nurse

American Traveler. Travel nurse taxes–state tax questions.

https://www.americantraveler.com/travel-nurse-taxes-state-tax-questions

IRS. IRS sets January 23 as official start to 2023 tax filing season; more help available to taxpayers this year. https://www.irs.gov/newsroom/irs-sets-january-23-as-official-start-to-2023-tax-filing-season-more-help-available-for-taxpayers-this-year

Nolo. What are the chances of being audited?

https://www.nolo.com/legal-encyclopedia/what-are-the-odds-being-audited.html

The Points Guy. 8 apps that will help track your travel expenses. 

https://thepointsguy.com/news/apps-track-travel-expense/

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5 tax deductions for travel nurses you should know.

Travel nursing presents valuable opportunities and challenges while working in and exploring new areas, but navigating your taxes can also present a few challenges. Although travel nurses often qualify for stipends and tax deductions, it takes some understanding and strategizing to maximize your savings and income.

To get the most from your tax filing as a travel nurse, check out FreshBooks’ guide to travel tax deductions and tax home rules as well as tips for filing.

Key Takeaways:

• Travel nurses are eligible for tax deductions, reimbursements, and stipends for expenses necessary for their profession.
• To claim stipends and reimbursements, travel nurses must work outside of their validated tax home and demonstrate eligible expenses.
• Rules for state taxes vary, but you may have to file and pay taxes for multiple states.

Table of Contents :

5 Travel Nurse Tax Deductions

What is a travel nurse tax home, travel nurse tax rules for state taxes, 6 tax tips for travel nurses.

• Frequently Asked Questions

Travel nurses have plenty of stressful responsibilities but can take advantage of a number of handy tax breaks and deductions.

1. Travel Reimbursements

As a travel nurse who leaves their home for temporary nursing contracts, you can claim your related out-of-pocket travel expenses for tax-free reimbursements. This can include transportation, such as planes and car rentals, as well as lodging expenses and meals. If you’re driving, make sure to meticulously keep track of your mileage to get fuel cost reimbursements later on.

2. Professional Expenses

When you file your travel nurse taxes, you can deduct certain professional expenses from your taxable income under the condition that they’re common and necessary for performing your job duties, making these expenses crucial tax deductions for nurses .

These expenses may include:

• Nursing malpractice insurance to protect you from lawsuits
• Membership fees or dues for professional nursing organizations and associations
• Office supplies for work, such as pens, binders, staplers, or anything else you may need
• Costs for nursing uniforms that are required on the job, as well as dry cleaning expenses

3. Medical Supplies and Equipment

Many travel nurses are expected to purchase and supply their own equipment while on the job. If your employer or contract doesn’t reimburse those expenses, you can deduct costs for medical supplies and equipment from your taxes.

Common tax-deductible medical supplies and equipment include:

• Stethoscopes
• Nursing shoes
• Thermometers
• Personal protective equipment
• Medical watches
• Nursing scissors and tape

4. Stipends for Housing, Meals, and Incidentals

Many nurses can take advantage of travel nurse stipends, which is tax-free money meant to cover travel nurse living expenses. These stipends cover living expenses, such as transportation, housing, and meals while working away from your regular tax home or a place of residence. That means that you’re paying housing expenses at your permanent home while also paying expenses wherever your contract is based.

5. Education and Licensing Fees

Education and licensing for travel nurses is an ongoing responsibility, and you can claim these expenses each year on your taxes. You can deduct state-mandated continuing education programs, including related tuition, books, and supplies if they’re required to maintain or upgrade your current nursing qualification.

Other forms of continuing education and professional development may also qualify for tax breaks, such as conferences, in-person or online classes, and self-directed study materials. Travel nurses do some of the toughest work out there, but filing taxes shouldn’t be your most complicated task. Check out the video below to learn how FreshBooks can make tax preparation a stress-free process.

The IRS defines a travel nurse tax home as the general area of your main place of business or employment, regardless of where your permanent home is. Having a primary place of residence in your declared tax home is necessary if you want to take advantage of travel nurse tax deductions.

To qualify for a tax home, you can demonstrate that you visit your primary residence once every 12 months and you maintain its expenses. To provide evidence that you haven’t abandoned your residence in your tax home, you can:

• Keep proof of rent, utility bills, and mortgage payments
• Maintain a driver’s license in your tax home state
• Return for at least 30 days every 12 months

One of the major benefits of working as a travel nurse is the opportunity to spend extended periods living and working away from your home state. However, working in multiple states can mean you’re subject to multiple state tax rules, and you’ll usually have to file a state return for each state you worked in as well as the state of your tax home.

In this case, you’ll usually have to file a non-resident return for the states you work in. Certain states offer residents credits to offset taxes paid to other states.

If you stayed in a state for 183 days, the state considers you a resident, even if you maintain a residence in your home state. There are a few ways to avoid being taxed on your total income across multiple states, such as establishing another domicile or taking advantage of reciprocity agreements between states.

Certain states don’t have an income tax, which helps avoid paying taxes in multiple states if you can establish a nursing contract there. These states include:

• New Hampshire
• South Dakota

1. Hire a Tax Professional

Tax preparation for travel nurses can quickly get complicated, and it’s important to manage your tax obligations to maximize your deductions and earnings. A tax professional who is experienced working with travel nurses can provide authoritative and expert tax advice.

2. Consult Prior to Signing

If you’re working with a tax professional, get their opinion on each contract before you sign. They can help evaluate tax implications and deductions and suggest negotiated contract terms.

3. Understand Your Contract

Read and analyze your contract from top to bottom, and clarify any questions or concerns you may have with your recruiter. Don’t accept verbal promises as confirmed contract agreements—always get them in writing.

4. Maintaining Proper Documentation

The IRS is stringent about claiming tax deductions and stipends, and as such requires proof of duplicated expenses, income, and receipts. Keeping your documents current and organized and help you with tax preparation and audits. A designated bank account for your expenses can make it easier to itemize deductions.

5. Limit Contracts to 12 Months

Don’t work in one location for more than 12 months over a 24-month period, and make sure to return to your tax home once per year for at least 30 days. Make sure your contracts allow you to manage your time in each location to maintain your tax home.

6. State-Specific Considerations

If you’re working in different states, research each tax code and understand how they affect your tax circumstances and obligations.

Make Your Tax Preparation Easier with FreshBooks

Travel nurses can take advantage of tax breaks, stipends, and other benefits that come with a rewarding and exciting career, and getting the most from your tax filing just takes a little strategization and organization.

With FreshBooks accounting software , travel nurses can feel at ease with their tax returns as they do with taking their patients’ vitals. FreshBooks can help you track and categorize all your professional and travel expenses, enabling you to maximize your tax deductions, savings, and income as a travel nurse. Even when tax season seems far away, it’s never too early to get your finances and documents organized. Try FreshBooks free to get started.

FAQs About Tax Deductions for Travel Nurses

Whether you’re new to working as a travel nurse or have already worked in and traveled to many places, tax deductions always prompt a few common questions.

Can a travel nurse write off a camper?

To qualify for reimbursements or stipends for housing, you must have a tax home housing expense and a duplicate expense for where you work. If you live in an RV or camper, you won’t write off the camper but instead the spot you rent for it.

Do travel nurses get audited by the IRS?

The IRS is more likely to audit travel nurses over regular workers. This is largely to verify the amount of reimbursed expenses and stipends that nurses claim in their return. Demonstrating high expenses and low income can prompt an audit.

How do travel nurses reduce their taxes?

Travel nurses can qualify for stipends, which are a type of non-taxable income. Tax deductions and working in a state with no income tax can also help lower your tax bill.

Do travel nurses get W-2s or 1099?

Travel nurses receive a W-2 if they’re an employee of a healthcare staffing company, or they receive a 1099 if they work as an independent contractor.

Do you get taxed twice as a travel nurse?

If you work in multiple states as a travel nurse, your entire income may be subject to multiple state taxes.

Can you write off your car as a travel nurse?

If you have to drive for work, such as to see patients or pick up supplies, you can write off car-related expenses incurred for business purposes.

Are travel nurses eligible for tax credits?

Travel nurses are eligible for certain tax deductions, but they don’t receive tax credits for their profession.

More Useful Resources

Explore our diverse tax deduction guides catering to various niches. From small businesses to real estate agents, find valuable insights to optimize your tax savings.

Sandra Habiger, CPA

About the author

Sandra Habiger is a Chartered Professional Accountant with a Bachelor’s Degree in Business Administration from the University of Washington. Sandra’s areas of focus include advising real estate agents, brokers, and investors. She supports small businesses in growing to their first six figures and beyond. Alongside her accounting practice, Sandra is a Money and Life Coach for women in business.

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Travel Nurse Taxes: Preparing for Tax Season

• Travel nurses have unique tax situations that require special consideration.
• Travel nurses are strongly encouraged to use a tax professional with experience.
• There are concrete steps you can take to make tax season easier for yourself as a travel nurse.

Travel nursing is a unique form of employment with many different tax considerations. Travel nurses are paid a premium to be available on short notice and jump into work virtually without orientation.

Traveling reached all-time popularity during the COVID-19 pandemic, with many nurses leaving their staff positions for better pay and more control over their schedule. According to AMN Healthcare, one of America’s largest staffing agencies, 95% of U.S. hospitals reported using travel nurses during the pandemic.

Though those numbers have decreased, travel nursing remains an excellent option for staff nurses looking to increase their income, expand their skill set, or experience a new location. If you’re considering making the switch, know the basics of tax preparation, tips to maximize your deductions, and mistakes to avoid.

Avoid Making These 4 Mistakes When Preparing for Tax Season

As the name implies, one of the biggest draws of travel nursing is the opportunity to work in many locations throughout the country. However, while the big paychecks and exotic travel are huge draws, the complex reality of multistate tax preparation can be daunting. Misinformation is everywhere, and it’s essential that you know your rights and responsibilities to avoid costly tax mistakes.

We spoke with Sarah Gaines, MSN, RNC-OB, an experienced travel nurse and the founder of the Six Figure Travel Nurse LLC, who shared her tax prep tips for travel nurses.

When asked her number one piece of advice for new travelers, Gaines says, “I’ve learned throughout the years never to take tax advice from your recruiter. You may assume they’re the expert — and often, they’re very confident giving that advice. But only take tax advice from tax professionals.”

And, because we aren’t tax professionals, we spoke to financial pros to get their advice. Avoid these four tax mistakes as a travel nurse.

Neglecting to Research

Before you jump into your first travel nursing assignment, it’s crucial that you do your research. The thrill of a new contract can be dizzying, but make sure you’re adequately prepared.

Answer the following questions before you sign on the dotted line:

• What is the cost of living in the area you’re considering?
• Is that cost factored into your nontaxable stipend?
• Do you meet the IRS requirements for duplicating expenses?
• Are you classified as a W2 employee or an independent contractor?

Underestimating Costs

While travel nursing does pay significantly more than most nursing jobs when factoring in your tax-free stipend, it’s not without costs. The cost of moving, travel, and continuing education are all things travel nurses often pay upfront and need to be accounted for in your budget.

Missing State-Specific Requirements

From a tax perspective, the most complex aspect of travel nursing is accounting for the different taxes, rules, and regulations of each state you work in. If you travel in two or more states throughout the year, popular tax preparation software may not be able to meet your needs adequately.

It’s recommended that you reach out to a tax professional who has experience in tax prep for multistate submissions.

Believing the Myths

Travel nursing myths abound. One myth is that you must only live 50 miles from the facility to qualify for the nontaxable living stipend. Gaines says this is false and a mistake that could cost you.

She says, “The IRS doesn’t care that you live 50 miles away. They care that you can prove you’ve duplicated expenses. However, many agencies have rules like this. That’s where the myth came from, a misunderstanding between agency and IRS requirements.”

You must prove you reside in your home state and are duplicating expenses to qualify for that tax-free stipend. This means being able to produce records, such as a mortgage, lease, or utility bill.

Gaines also warns against accepting legal advice from social media influencers or recruiters for the same reason. For example, many recruiters may advise investing in a P.O. Box as a workaround, but this is tax fraud.

6 Tax Prep Tips for Travel Nurses

Now that you know things to avoid during tax preparation, let’s dive into the best tips to keep you organized and maximize your tax benefits.

Use an Experienced Tax Professional

Every financial professional and travel nurse we spoke to strongly recommends using an experienced tax professional, specifically one who has worked with travel nurses, if possible.

While self-service tax software may have been a convenient choice as a staff nurse, travel nurse tax preparation can get complicated quickly, and the stakes are high.

Consult Before Signing

If you choose to use a tax professional to prepare your taxes, send them your contract before signing. Don’t be afraid to ask a tax professional to evaluate your contracts. They may be able to help you negotiate your terms by understanding your deductions and the tax implications of overtime.

Build an Emergency Fund

Because things can change on a dime, it’s vital to have an emergency fund before you start traveling. If possible, maintain savings for 3-6 months’ worth of living expenses. This covers you in case unexpected costs arise or your facility cuts your contract (which happens sometimes).

Know Your Contract

The most critical step in accepting your travel assignment is reading your contract thoroughly before signing. Contact your recruiter first if you find something in your contract that you don’t understand or object to.

But be wary of verbal promises. Make sure you get everything in writing in the contract itself. Legally speaking, if it isn’t written, it isn’t binding.

Document Everything

Just like at your bedside nursing job, documentation is key for tax preparation. The IRS requires proof of duplicated expenses, receipts, and proof of income in case of an audit. You’ll want to keep careful records of all your contracts, income from per diem roles in your home state, and expenses.

William O’Donnell, a certified financial fiduciary and president of Heartland Financial Solutions LLC, recommends using technology to streamline this process.

O’Donnell says, “Try using an expense tracking app that lets you record expenses and records copies of receipts. Having good records is crucial to maximizing your tax deductions.”

Use a Separate Account

A good accounting tip to keep you organized throughout the year and minimize headaches during tax season is to open a separate account where all your travel nursing transactions occur.

Maintaining separate bank accounts and records will make it much easier to itemize deductions and spot potential issues for your tax preparer.

Travel Nurse Tax Write-Offs

There are many expenses that travel nurses can write off, but make sure you don’t double-dip. An example of double-dipping would be writing off a cardiopulmonary resuscitation course when you’ve already been reimbursed for that by your agency.

Each tax write-off is different; some things require calculations. Again, consult a tax professional if you need more clarification.

Here is a noncomprehensive list of travel nursing tax write-offs:

• Continuing education for nurses
• Car expenses, such as repairs or registration
• Nursing uniforms
• Travel expenses, including tolls
• Malpractice insurance for nurses

Consult a tax professional if possible and keep meticulous records of all expenses and income to avoid common tax pitfalls. Now that you know these mistakes to avoid and tips to use, you’re ready for tax season as a travel nurse.

Meet Our Contributors

Sarah Gaines, MSN, RNC-OB

Sarah Gaines is a travel nurse expert, online educator, and mentor helping nurses seek out, secure, and leverage premium contracts so that they can escape bedside burnout, accelerate their career, and retire early. Over the years, she’s cultivated a growing community that connects thousands of Six Figure Travel Nurses from across the globe! Gaines uses the power of social media to share insightful travel nurse tips, a behind-the-scenes look into her life as a full-time digital nomad, and the wisdom she’s gained as a retired RN turned entrepreneur who continues to build wealth while traveling the world.

William ODonnell, CFF

William O’Donnell is a financial advisor and certified financial fiduciary with a master’s degree in healthcare administration. He is the president and wealth manager at Heartland Financial Solutions . He has been serving financial advisory clients for more than 30 years.

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Travel Nurse Taxes – Everything You Need to Know About It

The profession of being a travel nurse requires great adaptability and mobility. To ensure that travel nurse taxes don’t slow you down, let’s cover the basics of tax management – so you can stay on top without any hassle.

Taxable Income for Travel Nurses

When it comes to being a travel nurse, you gotta know what’s taxable and what isn’t! Part of your compensation might include additional payments called stipends that cover expenses like food and housing. These are meant to reimburse you for the money you spend while living away from home and doing your nursing duties. So, be sure to handle that cash wisely and get your taxes squared away! 

Travel Nurse Deductions and Expenses

To optimize your tax situation as a travel nurse, it’s crucial to identify and leverage deductible expenses. By claiming these deductions, you can potentially reduce your taxable income and lower your overall tax liability. Let’s explore some common deductions available to travel nurses:

1. Travel Expenses:

Transportation Costs: This includes airfare, mileage, parking fees, and tolls incurred while traveling between your home and work locations.

Lodging Expenses: You can deduct the cost of temporary housing while on assignment, including hotel stays or rental accommodations.

Car Rental or Taxi Fees: If you need to rent a car or use taxis for work-related purposes, these expenses can be deductible.

2. Housing Expenses:

Temporary Housing Costs: If you incur expenses for maintaining a temporary residence while on assignment, such as rent or mortgage payments, utilities, and insurance, these expenses may be deductible.

Meals and Incidentals: While you cannot typically deduct the cost of meals, you may be eligible for a per diem allowance, discussed further in section V.

3. Licensing and Certification Costs:

Fees associated with obtaining or renewing professional licenses required for your travel nursing assignments may be deductible.

Costs incurred for maintaining certifications or meeting continuing education requirements can also be eligible for deductions.

4. Continuing Education Expenses:

Getting your feet wet in the professional development world starts with understanding how to make deductions. It is imperative that you keep thorough records of all expenses, including fees for conferences, workshops, courses and study materials. Be sure to save any corresponding documents like receipts or invoices!

This way, when it comes to claim these deductions, you will have all the proof and documentation that is necessary.

Duplication of Expenses for Travel Nurses

As a travel nurse, you may encounter situations where expenses seem to overlap or duplicate, which can complicate your tax situation. Understanding how to handle these scenarios is crucial to avoid confusion and ensure accurate reporting. Let’s delve into the topic of duplication of expenses in more detail.

Duplicated expenses occur when you have overlapping expenses between your tax home and your temporary work location. The Internal Revenue Service (IRS) provides guidelines to determine if expenses are truly duplicated and whether they can be claimed as deductions. To determine if an expense is truly duplicative, you need to establish that it is necessary and directly related to your work assignments.

When claiming deductions for duplicated expenses, it’s essential to maintain accurate records and documentation to support your claims. Keep track of your travel itineraries, assignment locations, and the dates you incurred specific expenses. This documentation will demonstrate that the expenses were necessary for your travel nurse assignments and can help support your deductions during an audit.

Here are a few examples of common situations involving duplication of expenses:

Temporary Housing: If you maintain a tax home and also have temporary housing at your work location, the expenses for both may appear to overlap. However, you can potentially deduct the expenses related to maintaining your tax home and the necessary expenses for temporary housing while on assignment. It’s important to clearly differentiate and substantiate each expense to avoid any confusion.

Travel Costs :

Travel expenses, such as transportation between your tax home and work locations, may also seem duplicative. To claim these expenses, ensure you have proper documentation, such as receipts, travel itineraries, and proof of work-related travel.

Meals and Incidentals :

Per diem allowance given by employers to cover expenses like meals and incidentals during your assignment should be taken into consideration, as these costs cannot be deducted if they have already been provided for in the per diem payments. 

To minimize duplication of expenses and maximize your deductions, it’s crucial to maintain accurate records and consult with a tax professional experienced in travel nurse taxation. They can provide guidance specific to your situation and help ensure compliance with tax regulations.

Tax Home and Per Diem Allowance

Understanding the concept of a tax home and its connection to per diem allowance is crucial for travel nurses. Your tax home is your primary place of work or employment, even if you work in different locations throughout the year. It establishes your tax residency and affects how certain expenses are treated for tax purposes. Additionally, per diem allowances, if structured correctly, can be treated as nontaxable income. Let’s explore these concepts in more detail:

• Tax Home : Wherever your main job is, that’s your tax home – regardless of where you have your long-term place of residence. This gets decided based on some aspects such as the spot of regular employment, how much time you invest in a particular location and where you keep your personal items. Having knowledge about what is considered to be a tax home is significant for the purpose of understanding if you can or cannot claim deductible expenses on travel and housing. 
• Per Diem Allowance : Per diem is a daily allowance provided to cover accommodations, meals and other incidental expenses when you are away from your home. In most cases, per diem allowances will not be subject to federal income or payroll tax if they adhere to the IRS-set standards for certain locations. However, should your employer pay you an amount over the set standard or fail to substantiate your expenses, the excess could be subject to taxation. To avoid this and remain compliant with the IRS, it is essential that you keep accurate records such as receipts and travel itineraries.

So, following these guidelines will ensure that your per diem allowance remains nontaxable income.

Travel Nurse Taxes (For State)

In addition to federal taxes, travel nurses must also navigate the complexities of state taxes. Each state has its own tax regulations, residency requirements, and filing obligations. Here are some key considerations:

• Tax Residency : Knowing your state tax residency is key, as each one carries its own set of requirements. It may be determined based on the amount of time you spend working in a certain area and if there’s an intention to make it a permanent residence.
• State Tax Filing Obligations : While not always living in said state, you may still need to file state tax returns if income is made there. States are either part of reciprocity agreements or require distinct filings. It’s best to know the rules beforehand.
• State-Specific Considerations : Each state may have additional tax considerations that impact travel nurses. These could include rules regarding deductions, exemptions, credits, or specific regulations for healthcare professionals. Being aware of these state-specific considerations is essential for accurate tax reporting and compliance.

What qualifies as a tax home for travel nurses?

If you’re a travel nurse, the place of business that is most relevant for taxation purposes is normally your primary workplace regardless of where you call home. This is determined by taking a look at certain factors such as where your main job is situated, how much time you spend in any one spot and what belongings are held there. It’s important to correctly identify your tax home as it impacts the ability to deduct traveling and accommodation outgoings. 

Can travel nurses deduct their travel expenses?

Travel costs incurred while journeying between your main residence and work sites on a temporary basis are often deductible. Costs such as airfare, mileage, parking fees, and tolls can be deducted. It’s essential to have precise records of these deductions as they may be subject to certain requirements and restrictions – it is good practice to consult with a tax expert to make sure that the information is accurately reported. 

How does the tax treatment of housing expenses work for travel nurses?

Housing expenses for travel nurses can be complex. Temporary housing costs, such as rent or mortgage payments, utilities, and insurance, may be deductible if they are directly related to your travel nursing assignments. However, expenses related to your permanent residence are typically not deductible. Proper record-keeping is essential to substantiate these expenses and differentiate them from personal living expenses.

Are meals and incidentals deductible for travel nurses?

While you cannot typically deduct the cost of meals, travel nurses may be eligible for a per diem allowance. Per diem refers to a daily allowance provided to cover lodging, meals, and incidentals while you are away from your tax home. If your employer pays you within the IRS-established per diem rates or reimburses you for actual expenses, this allowance is generally not subject to federal income tax or payroll taxes.

Can travel nurses claim licensing and certification costs as deductions?

Yes, travel nurses can generally claim licensing and certification costs as deductions. This includes fees paid for obtaining or renewing professional licenses required for your travel nursing assignments. Additionally, costs associated with maintaining certifications or meeting continuing education requirements can often be claimed as deductions. Keep detailed records of these expenses, including receipts and proof of payment, for proper substantiation.

How does per diem allowance affect travel nurse taxes?

Per diem pay can be exempt from taxation, so long as payments stay within IRS standards or expenses are documented. Any additional money not properly recorded could then be subject to taxes. To ensure the allowance stays tax-free, make sure it is structured correctly and all receipts for the expenses remain on file. With this information in hand, you can easily avoid any taxable issues from arising. 

What are the common state tax issues faced by travel nurses?

Common state tax issues faced by travel nurses include determining state tax residency, understanding state-specific tax laws and regulations, and complying with various state filing requirements. Each state has its own rules regarding taxation, residency requirements, and filing obligations. It’s crucial to understand the specific requirements of each state where you work to ensure compliance with state tax laws.

How should travel nurses handle multiple state tax filings?

Travel nurses may be called upon to file state tax returns in multiple places, depending on where they have earned their wages. Certain states allow for reciprocity agreements so that separate filings can be avoided; however, some require individual ones. Thus, it is important to investigate the applicable state laws and regulations, get in touch with a tax expert, and make sure all filing requirements are met. Doing so will ensure accuracy and compliance. 

What documentation should travel nurses keep for tax purposes?

Tax records are important for travel nurses to keep track of. Maintaining complete documentation of travel itineraries, assignment locations, and dates should be done in addition to receipts and invoices related to deductible expenses such as transportation costs, lodging fees, and licensing/certification expenditures. To get started with the process of keeping organized documents for income tax purposes, here are some of the key documents necessary:

Travel-related documentation:

• Travel itineraries and work assignment details
• Receipts for airfare, train or bus tickets, and rental car expenses
• Mileage logs and records of tolls and parking fees

Housing-related documentation:

• Rental agreements or lease contracts for temporary housing
• Mortgage statements or proof of homeownership for your tax home
• Utility bills and insurance invoices for temporary housing

Meal and incidental expenses:

• Per diem records provided by your employer
• Receipts for meals and incidentals not covered by the per diem allowance

Licensing and certification expenses:

• Receipts or invoices for licensing and renewal fees
• Documentation of costs incurred for maintaining certifications or meeting continuing education requirements

State tax-related documentation:

• Records of days worked in each state
• State-specific tax forms and filings

Miscellaneous:

• Bank statements or payment records for tax preparation fees
• Correspondence and notices from tax authorities
• Any other relevant documents supporting your income, deductions, and credits

Remember, accurate record-keeping is key when it comes to travel nurse taxes. Keep thorough documentation of your travel itineraries, assignment details, receipts, and invoices for deductible expenses. This will not only help you substantiate your deductions but also provide peace of mind in the event of an audit.

Moreover, by consulting with a tax professional, staying informed about tax regulations, and maintaining meticulous records, you can confidently navigate the complexities of travel nurse taxes and ensure compliance with tax laws. 

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• 26 April 2021
• 10 min read

My Placement Experiences So Far As A Second Year Student Nurse

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In order to register with the Nursing and Midwifery Council (NMC) as a nurse, you must have completed at least 2,300 hours of practice learning and at least 2,300 hours of theory during your programme.

This is why student nurses spend 50% of their course in clinical practice or simulated practice and the remaining 50% completing theory work.

Student nurses also need to experience the 24 hour cycle of care, meaning you may be expected to work twilight and night shifts, as well as working weekends and bank holidays.

You will also experience working in a mix of both acute and community settings.

At the University of Derby, we have three different placements a year, although not all universities operate like this.

We spend 30 hours a week on placement in our first two years of study and 37.5 hours a week on placement in our final year, but again, this will differ between universities.

Whether you attend placement and university in blocks or alongside each other will also depend on which university you attend.

At the University of Derby, we have blocks, meaning we will spend a few weeks undertaking a block of placement and then a few weeks at university doing a block of theory, rather than having a mix of both placement and theory in the same week.

Unfortunately, student nurses aren’t paid for the time they spend on placement.

However, for each year of your course you can apply for a Maintenance Loan of up to £12,382 from Student Finance England to help with your living costs.

This is in addition to the annual non-means tested grant of at least £5,000 from the NHS Learning Support Fund introduced in 2020, with additional payments of £1,000 to those who are studying mental health or learning disability nursing and to those from regions struggling to recruit students.

Additional financial support is also available to parents and carers, and those experiencing financial hardship.

Many universities also offer their own bursaries, often for those with a low household income or for high academic achievement.

As a student nurse, you can also claim for Travel and Dual Accommodation Expenses (TDAE).

TDAE provides reimbursement of excess travel or accommodation costs incurred due to undertaking placement.

You can claim for travel expenses if your travel costs to and from your placement exceed your normal travel costs to and from your university campus but you can only claim for this excess amount.

You can claim for accommodation costs if it is not practical for you to travel to and from your placement between shifts.

For example, you may be able to claim for accommodation costs if you do not own a car and would need to use multiple modes of public transport in order to get to and from your placement each day.

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I spent my first ever placement as a student nurse working on a trauma orthopaedic ward that specialised in hip fractures.

Having never worked in a hospital environment before, I was extremely nervous to start this placement, especially because a lot of students on my course had previous healthcare experience.

However, my university prepared us really well before we began placement and I met some really amazing members of staff on the ward who I felt comfortable to approach if I was struggling and who taught me a lot.

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Supernumerary means you aren’t counted in staff numbers and you’re never alone – help is always available if you need it and no question is a silly question.

For my second placement, I was placed on a rehabilitation ward.

This was quite a change of pace as I was used to my first placement being very hectic and busy but, on this ward, things were a lot more relaxed.For this reason, I found it quite difficult at first as I would sometimes wander round asking myself what I should be doing and making myself anxious, thinking I wasn’t being very helpful.

However, looking back, I think I put too much pressure on myself.

I learnt that it’s okay to embrace the ‘quiet’ moments on placement and it’s helpful to use this time to research new conditions, medications, or procedures you’ve discovered.

I now keep useful pocket guides in the pockets of my uniform and if I have a spare five minutes on placement, I will pull one out and try and learn more about things such as how the medication one of our patients is on affects the body or learn what dressings may be most appropriate for a particular type of wound.

I finished my second placement of first year in March 2020 and due to Covid 19 our final placement of first year was delayed, meaning I didn’t end up starting my next placement until September 2020.

Because so much time had passed since my last placement, I felt extremely anxious before starting this placement and I felt like I had forgotten everything that I had learnt and that it would be like starting from the beginning again.

Added with the extra worry of the spread of Covid and my partner being clinically extremely vulnerable, I was dreading it!

I also suffer from anxiety and depression, which the pandemic definitely exacerbated.

However, I sought help from student wellbeing and the university was really supportive and considered my partner’s health condition when deciding where to put me on placement.

I was allocated a placement on a frailty ward which I ended up really enjoying and even after my first shift, I felt so much more at ease and almost felt silly for worrying so much about it beforehand.

It can be difficult coming into a new team and learning the daily routine of a new placement area, but you soon find your feet.

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Nursing and midwifery students: funding support 2020 to 2021

Booklet explaining available funding to new students undertaking pre-registration Nursing and Midwifery degree programmes in Scotland in 2020 to 2021.

Expenses for Clinical Placement

Clinical placement is the part of the course that consists of supervised practice in clinical areas. You can claim expenses for some extra travel and reasonable accommodation costs so you are not out of pocket. Educational or observational visits that are part of the general academic costs of the course should be paid for by your institution.

Students can apply for advanced payments of expenses through their university.

As there is £5 included within the bursary for daily travel already, you can only claim for placement travel if the cheapest method of public transport exceeds £5 per day, unless claiming for patient visits only.

You are expected to use student offers, season passes and zonecards wherever possible. If your claim is more than the cheapest fare available, your claim will be restricted to the cheapest fare. If public transport is available but you choose to use your own car, expenses will be restricted to the cost of public transport.

If nearby public transport is unavailable for your shift times, you must seek agreement in advance from your institution to use your car. The use of your car may also be authorised if you are using it to reach nearby public transport or are on a community placement and have used your car for patient visits. You will be reimbursed at the current motor mileage rate of 45p per mile. Motor cycle allowance is 24p per mile.

Airfares can be paid where your institution is satisfied they are justified. You should always seek your institution’s agreement in advance if you want to have airfares paid.

If you expect your travel costs to exceed £30 you should seek local accommodation wherever possible.

You will not be reimbursed for taxi fares, tips, sleeper berths, carriage of luggage or bicycles, parking costs and any travel not directly related to the practice placement.

Accommodation

You can claim for reasonable accommodation costs if you have to live away from home or a term time address whilst on placement.

You should seek authorisation from your university before you arrange the accommodation. If you incur costs for staying with friends or family, we will reimburse you up to a maximum of £15 per night. The cost of all meals, food etc. during placement that are not included in accommodation costs (i.e. bed & breakfast) must be met from your personal allowance.

Applying for clinical placement expenses

You should apply for placement expenses as soon as possible after your placement. Should you require an advance payment, please contact your university finance department to apply.

Give your completed expenses form to your institution. They will assess each claim on its merits, deciding the most appropriate method and costs of travel, before passing the approved claim to SAAS who will arrange for payment to your bank account within two weeks of receiving the approved claim.

All claims must be received by SAAS within six months of your placement end date.

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• Funding and financial support  › 

The NHS Learning Support fund (NHS LSF) provides additional funding for eligible pre-registration healthcare students who also have a student loan from Student Loans England (SLE).

It can be used to claim additional travel expenses and accommodation costs as a result of attending practice placements. Practice placements are the parts of your course which are supervised clinical practice.

The LSF is managed by the NHS Business Services Authority (NHSBSA) student services.

Please note the NHS can change their policies during the year and whilst we will always aim to keep you up to date it is best to regularly check their website if you are uncertain about what you can claim.

Eligibility of travel and dual accommodation claims

You can claim travel to and from your placement location as long as the cost of your daily return is more than your usual return travel to university. Exceptions apply for those on Open University programmes run in partnership with Middlesex University.

If you are studying on one of the following programmes and meet the general eligibility criteria, you may be able to claim expenses for travel to practice placements.

Eligible programmes (excluding apprenticeships)

• BSc Nursing
• BSc Midwifery (3 year and 18 month programmes)
• PGDip Nursing

Get in touch

If you have any questions, please check the NHS website or contact the NHS LSF team:

• Tel: 0300 330 0521

Submit your claim

What you can claim.

You are expected to travel by the cheapest form of transport available where it is reasonably practical to do so.

Travel claims

You can claim for using public transport (actual cost) or your own motor vehicle (mileage cost). You may be able to claim for the cost of a hire car but this must be agreed with Middlesex University beforehand. Parking/congestion charge/LEZ/tolls can also be reimbursed if evidence is provided. Taxi travel will not be reimbursed unless it can be shown to be for unexpected mitigating circumstances. A ‘letter of support’ from your Programme Leader will need to be submitted to confirm this, alongside your evidence.

Additional mileage costs may be claimed if you have to travel in the community to other Practice Placement sites or to patients’ home addresses and you are not given free transport by a tutor or mentor.

To claim for any travel appropriate evidence must be provided. What is required is laid out further down the page.

If you choose to travel to placements in your own vehicle, rather than using public transport, it is your responsibility to ensure that you have the correct level of insurance for all risks associated with its use. The reimbursement of the costs of travel by private motor vehicle does not constitute any acceptance of liability by your University, the NHSBSA or any other NHS body.

Further information on travel rates e.g. pence per mileage available.

Accommodation claims

If it is not possible / practical for you to travel to your placement each day from your normal term time address, you may be able to claim towards the cost of staying in temporary accommodation near to your placement site. Your must only claim the cheapest accommodation available to you.

This evidence must be a receipt, an invoice or on company headed paper. If you are not able to provide the required evidence your claim will not be reimbursed.

Please note, if you stay with your parent/s in their home just for the purpose of attending your placement, reimbursement of accommodation costs will not be made.

Further information on dual accommodation costs is available on the NHS BSA website.

Examples of travel costs

Student a's travel costs.

Student A can claim reimbursement of £3.25 per day (£9.00 less £5.75)  towards their placement travel costs for the duration of this placement.

This is because it costs more to travel to placement than it does to get to University.

Student B’s travel costs

Student B cannot claim reimbursement towards their placement travel costs for this particular placement.

This is because it has not cost them more to travel to their placement then it does to travel to University.

When to claim

Please ensure that you submit your expenses claim no later than 6 months after your last day of travel to your practice placement, otherwise you may not be able to claim your costs. We recommend submitting a claim after you have completed each placement.

How to claim

To claim for travel expenses, you will need to:

• Register for an NHS Learning Support Fund account. You can register at any point during your course but please be aware that if you did not apply through Learning Support Fund in a previous academic year, you cannot apply for any backdated payments.
• Download and complete a  NHS Travel Claim template . Use this to record your individual journeys for each day you travelled to placement.
• Keep your travel receipts during your placement.
• Once your placement has finished, complete and submit a claims form by using this online form . You will need to include your completed NHS Travel Claim template and your travel receipts.

Guidance on the evidence you need to provide for your claim

Please do not upload bank statements/screenshots of banking apps.

Parking Costs and Tolls: Please provide the paper tickets or.pdf e-receipts from parking and toll apps/websites. These are what are required by the NHS. Please do not provide screenshots of the parking or toll apps as these are not sufficient. 

Taxi/Other: Taxis must only be used in unexpected, mitigating circumstances. You must provide clear paper receipts or .pdf e-receipts from taxi apps/website that clearly show the date, the route/journey taken and the cost of the journey. As per the NHS guidance, you should provide a ‘letter of support’ from your Programme Leader alongside your evidence, confirming that due to the circumstances this was the only way to travel to your placement.

Public Transport Oyster/Contactless: You are required to upload the Payment Statement.pdf. Paper Tickets/Paper Travelcards: You must provide clear scans/photos of the tickets and if necessary purchase receipts. It must be clear from the images the date, type of ticket purchased (journey route or zones) and the cost of purchase.

Wherever possible, please combine all receipts into ONE document. This will speed up the processing of your claim.

After you have submitted your claim

• Once submitted, your claim will be checked and authorised by the University. If there are any queries these will be raised with you before authorisation can take place.
• Once authorised, your claim will be approved by the University and sent to the NHS LSF for payment. You will be notified when your claim has been authorised by the University and submitted to NHS LSF. Claims are normally forwarded to the NHS within 15 working days of submission dependent on public holidays/staff.
• The NHS LSF will make payment to you within 20 working days from when they received the completed claim from Middlesex University. If you have not received your payment 20 days after submission to the NHS LSF, you should  contact the NHS LSF team directly.

Guides and advice

We have created a number of downloadable guides to help with any further queries you might have:

• Nursing and midwifery students
• New entrants
• Social work students
• EEA Migrant Workers and student funding
• Home status and funding

The NHS have produced a Completing your TDAE claim booklet which guides you through the claiming process. We recommend using this guide when completing your claim to ensure you have provided the correct details. Please note, please refer to the guidance on this page on how to submit a claim rather than the guidance in the booklet.

Do’s and Don'ts

• Do remember to submit your claim form(s) within the timescale.
• Do keep copies of your form and any accompanying receipts/evidence before submitting.
• Do remember to include any relevant receipts for Public transport to support your claim.
• Do ensure that you have adequate insurance cover if you are travelling to your placement using your own private motor vehicle.
• Don’t submit a claim form if your total travel costs to your placement are equal to or less than your normal daily travel to the University.
• Don’t complete a claim form if you are a seconded student as you are not entitled to claim Practice Placement expenses.
• Don’t complete or submit a claim form if the last day of the placement period you are claiming for was more than the deadline to make a claim. Your form will not be processed under any circumstances.

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• Knowledge Base - Home

What are the reimbursement rates for student travel costs?

If your placement started after 1 September 2023, the reimbursement rates for travel expenses are:

• Bicycle - 30p per mile 
• All motor vehicles - 42p per mile 

Read our website for information about the rates for placements .

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•   Student Services Online
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NMPC: Can I claim travel expenses for travel to my placement?

If you are receiving support from the NHS Learning Support Fund , you can claim expenses for the additional costs of travel to placement if the return journey to your placement is more than your normal daily return travel costs to university. More information about Travel and Dual Accommodation Expenses funding is available on the NHSBSA website . Please also read the Guide for students and universities . Important to know:  If you’re submitting a travel claim, please remember to download your Oyster card history or receive it via email from TfL ; otherwise you can only see a maximum of 8 weeks into the past. Can I use my own vehicle to travel to placements? You may only use your own vehicle to travel to placement in exceptional circumstances, and you must contact the Programmes Team and be approved before you use your own vehicle. No refund of mileage will be made to students who have not been approved in this way. If you choose to use your own vehicle for travel during a community placement, you must confirm with the placements team that you have business cover through your insurance company before you begin the placement activity.

• Nursing & Midwifery Practice Learning KEATS area
• Practice Learning Handbook

Related Articles (2)

Travelling to your Placement and claiming Placement Associated (Travel and Accommodation) Expenses

• Profession information /
• Travelling to placement and claiming travel and accommodation expenses

Travelling to Placement

We recognise that many of our students will need to travel to their placement. Wherever possible we will not expect students to travel for longer than 2 hours to a placement. 

If a student finds a lengthy journey to placement difficult, please note that " you may be able to claim towards the cost of staying in temporary accommodation near to your practice placement site if it was not possible or practical for you to travel there from your normal term time address each day " (NHS Business Services Authority - Student Services NHS Learning Support Fund, page 7).  Please see below for links to the current rules and guidance on claiming travel and dual accommodation expenses (TDAE).

Please see guidance on Travel information in the Placement Preparation section of this site:

Please also refer to the following guidance on the Student Guidance page in the Policy Library section  of this website:

• Travelling to and from placement safely
• Use of student's own vehicle on placement policy
• Student weather advice

Claiming Placement Associated (Travel and Accommodation) Expenses

Guidance on submitting your claim to be processed by the College of Health Wellbeing and Life Sciences Professional Placements Team.  This guidance is provided in two, complementary formats:

• Student Guidance Notes (PDF, 295.3KB)
• Screencast (MP4, 13.1MB)

For all expenses queries please email ! HWLS Placements Admin

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Nursing placement travel and accommodation

Guidance on travel and accommodation for undergraduate nursing students when on placement.

Expenses SAAS will pay and how to claim

Your Nursing Bursary includes £5 for travel each day of your course. You can therefore only claim for placement travel which costs more than £5 per day using the cheapest ticket possible. This is true even if it costs you nothing to get to University. You need to now deduct the first £5 per day from any claim. If you are thinking of using the train, it may be possible to claim that depending on shift times etc. Contact the School for clarification.

If you wish to use private transport you may do so but you can only claim the cost of travel by public transport. If you claim more than the cheapest fare available, SAAS will restrict your claim to the cheapest fare.

If you decide to use a car, you'll need to make sure you have business use on your car insurance. If you have an accident without proper insurance your insurer may not pay out.

You need to take advantage of season tickets, zone cards and student railcards wherever possible. If you buy a railcard or coach card in order to get the cheapest fare, SAAS will repay the cost of the card as well as the fare. You need to tell SAAS what you would normally spend when in full-time attendance at your university. SAAS will deduct £5 per day to cover the amount of your normal daily travel costs. They expect you to meet the first £5 of daily travel expenses from your Bursary.

• Weekly and monthly passes (for example UniRider) need to be purchased if it works out cheaper than daily tickets.
• Journey time should not be a factor when claiming mileage as this is down to convenience rather than necessity.
• If public transport gets the student to their placement in time for their shift they should not claim for mileage.
• If mileage is being claimed, shift times need to also be supplied to show public transport was not available for the student to use.

Mileage should only be claimed when there is no public transport available at all (not just because of a long journey time), the student is doing patient visits that day or the student has a physical disability which would prohibit them from using public transport. Mentors are encouraged to think of ways to support a student appropriately for their stage in the programme. Students may be able to walk or use public transport. They may also use other methods to manage the case even while being with their mentor.

SAAS claims need to be submitted to the School Office within 3 months of incurring the expense to ensure appropriate time for the form to be processed to guarantee the claim is reimbursed and does not fall outwith the 6 month SAAS timescale.

Incomplete forms

• Please ensure all fields in the form are fully complete.
• A lot of forms have return journey instead of specific details. The method of journey and to and from details should always be included.
• Dates for the claim should be detailed.
• Students need to either enter normal daily travel expenses or write a reason why they have none. Leaving the box empty or scoring through it is not acceptable.

If we receive claims which do not follow these guidelines, the form will be returned to the student explaining why.

All travel claims - that you may only claim for the cheapest form of transport between your home and the placement area.

If it is essential that you use your car then you should provide a note on the SAAS claim form detailing why private transport was used. You are most likely however to only get the public transport cost refunded. If you are using your own car then please ensure you have the correct insurance cover as the University cannot accept liability.

In the form guidelines it states that private transport may be used if more convenient for the student, however this does not entitle the student to claim mileage. If public transport is available to get the student to their placement in time for their shift, then the cheapest ticket option should be claimed for rather than mileage.

SAAS forms are available from the  SAAS website , and forms specifically are on the  Nursing Forms section of the SAAS website .

• Placement expenses claim form

Can I stay in accommodation, rather than travel?

If you require accommodation to attend your placement then SAAS limit the cost to £25 per person per night. Students considering this should contact the School Office in the first instance. The School has an accommodation directory which students should consult regarding more distant placements, as well as guidance information and wording that your accommodation can use to help you claim from SAAS. 

Travel costs when accommodation is also being paid - SAAS have confirmed that travel costs for one return journey only will be paid to students who are claiming for accommodation when undertaking placements away from home. This is to cover the cost of getting to the placement at the beginning and returning when the placement is complete. If students choose to travel home during their placement then you have to do so at their own expense.

If you have any questions about placement travel or accommodation, call 01382 388534 and ask to speak to the staff member dealing with student travel and accommodation claims, or email [email protected]