Traveling Nurse - Statutory Employee

[MAJ]

Traveling nurse -
Multiple W2's - none say Statutory Employee.
Does not get reimburse for mileage or other expenses.
Travels 15,000+ annually.
Uniforms, etc..

What is the preferred filing:

Schedule C & Statutory or 2106 and UnReimbursed?

She has no other deductions for Scheudle A other than some Charitable.
No Mortgage - No property taxes...

[WhiteOleander]

See page 5-10 in TTB regarding statutory employees. There are 4 and only 4 very distinct occupations that can qualify for stautory employee status. The employee cannot decide to be considered a stautory employee.

[RLymanC]

Traveling Nurse

Is there a tax home?
Multipe state W-2's with taxes withheld ?
What is the resident state?

All income is regular W-2 income with form 2106 for expenses if able

Might be difficult to establish a tax home and claim travel expenses

[BOB W]

Had one of these many years ago. Unless they return to a home base within a year, it is not a tempory assignment. Tax home is where they are working> no deductions for moving around.

Advised client to only take a 6 month tour and return home for six month.

[Burke]

See page 5-10 in TTB regarding statutory employees. There are 4 and only 4 very distinct occupations that can qualify for stautory employee status. The employee cannot decide to be considered a stautory employee.

Agree. Statutory employee means "by statute." A nurse does not have that distinction.

[oceanlovin'ea]

I had a nurse that did that several years ago. Michigan was her home. Her drivers license and nursing license were from Michigan. She worked at a hospital there during summer and in between temp assignments. She would take assignments that were 3 or 4 months during the winter. She would go to Arizona for an assignment and to Florida for an assignment but she worked in Michigan more than she was gone.
We did 2106 expenses on her. I think it worked sometimes and sometimes it didn't. I think one assignment gave her a place to live so that year it didn't work.

But it was 2106 expenses.

Linda, EA

[FEDUKE404]

Tax home is ?

I had a nurse that did that several years ago. Michigan was her home. Her drivers license and nursing license were from Michigan. She worked at a hospital there during summer and in between temp assignments. She would take assignments that were 3 or 4 months during the winter. She would go to Arizona for an assignment and to Florida for an assignment but she worked in Michigan more than she was gone.
We did 2106 expenses on her. I think it worked sometimes and sometimes it didn't. I think one assignment gave her a place to live so that year it didn't work.

But it was 2106 expenses.

Linda, EA

I think you/nurse were lucky to have such slide by on a Form 2106. If she, all along, had a "MI employer," there might be a stronger basis for such. But if her "employer" was, indeed, in MI or FL, claiming everything as an "employee business expense" while there is a stretch...at least the way I understand things.

I assume you claimed all income on the MI return, and filed her as NR for AZ? FL was a freebie.

FE

[okie1tax]

Traveling Nurse

Each "assignment" was a w-2 paid employee job. Had a couple of nurses who did that. I did claim the expenses on 2106.

[oceanlovin'ea]

She had W-2's from the 2 or 3 companies she worked for. I am trying to remember the circumstances at the time since it was several years ago. This is what is coming back to my mind.
She had a home here in Florida and worked here at a hospital. She would go north to Michigan in the summer and worked while up there for a couple of months. But she didn't have many expenses there since she stayed with her mother. There were a couple of years that she also worked for an agency and did a temporary assignment in another state too. I think it was no more than 2 or 3 months. There she did have expenses. Since she had mortgage interest and taxes on her home here she had enough to itemize and use the 2106 deductions.
If she was in a state that required her to file, we did it. I really can't remember which state she went to. It seems like she was in Reno, Nevada

Linda, EA