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