Updated for Tax Year 2026
1099 CRNA Tax Deductions Checklist
Important Disclaimer: This list is provided for general informational and educational purposes only. It does not constitute legal, tax, or financial advice. Tax laws change frequently and vary by state. You should consult a qualified CPA, tax attorney, or financial advisor who understands 1099/independent contractor healthcare practice before claiming any deductions. Always confirm deductibility with your tax professional based on your specific situation. LocumCRNA.com is not a licensed tax, legal, or financial advisory service.
🚗 Vehicle & Mileage
2026 IRS Standard Mileage Rate: $0.725/mile (72.5 cents per mile for business use, effective January 1, 2026)
- Standard mileage rate vs. actual expense method (depreciation, gas, insurance, repairs)
- Vehicle weight considerations for Section 179 — SUVs over 6,000 lbs GVWR may qualify for bonus depreciation
- Annual vs. Bonus depreciation on purchased vehicles
- Lease expenses if applicable
- Parking and tolls related to work assignments
🏠 Home Office & Business Space
- Home office deduction: Simplified method ($5/sq ft, up to 300 sq ft = $1,500 max) or actual expense method (% of mortgage/rent, utilities, insurance, repairs)
- External office or co-working space rental
- Augusta Rule: Rent your home to your business for up to 14 days — rental income may be tax-free (confirm with your CPA)
- Business mailbox / registered agent / virtual office
💼 Professional Services
- Accounting and CPA fees
- Legal fees (contract review, entity formation)
- Business entity maintenance: meeting minutes, annual reports, registered agent fees
- Virtual assistance services
- Financial advisory and investment management fees (consult CPA on deductibility)
- Credentialing document maintenance services
- Corporation state fees, foreign corporation registration fees
💻 Software, Apps & Subscriptions
- Microsoft Office / Google Workspace
- Zoom, Teams, or other video conferencing
- Adobe Acrobat, TurboScan, PDF tools
- QuickBooks, FreshBooks, or other accounting software
- Anesthesia apps: Block Buddy, Peds Drug Calculator, Openanesthesia, Anesthesia Central
- Cloud storage (iCloud, Dropbox, Google Drive)
- Professional subscriptions and journals
📱 Devices & Equipment
- iPad, iPhone, computer, laptop (business use %)
- Headphones, printers, monitors, keyboard, mouse
- Cables, chargers, screen protectors, cases
- Apple Watch or smart watch (clinical use)
- Surge protectors, power strips, extensions
- Device insurance or AppleCare (business portion)
- Portable Wi-Fi hotspot device
🎓 Professional Development
- CEU courses and conferences
- Recertification fees (NCE, SEE prep)
- Professional dues: AANA, state associations
- State nursing licenses and DEA registration
- Core Modules and continuing education certificates
- Malpractice / professional liability insurance
- Conference travel expenses when combined with work (must document meeting minutes: 4-6 hours on Friday and/or Monday — weekends alone don't count)
🩺 Clinical & Work Supplies
- Stethoscope (consider engraving as personalization)
- Scrubs and work shoes (if required and not suitable for everyday wear)
- Scrub caps, professional attire
- Work bag/backpack
- Lunches or treats for OR staff (business goodwill)
- Business cards, pens, branded shirts, promotional materials
- Embroidery, patches, engraving for professional items
📚 Books & Audiobooks
- Clinical and anesthesia textbooks
- Business, tax strategy, and financial planning books
- Leadership, negotiation, and personal development
- Audible or audiobook subscriptions (business-related content)
✈️ Travel Expenses
- Flights, hotels, car rental for assignments
- Luggage, tracking devices (AirTags), travel accessories
- Toiletries and forgotten essentials while traveling
- Per diem (if not reimbursed — check IRS per diem rates by location)
- Cooler for travel (especially local/driving assignments)
- TSA PreCheck / Global Entry / NEXUS (if not covered by credit card)
- Passport renewal (if traveling internationally for professional purposes)
💳 Retirement & Insurance
- Solo 401(k) contributions (employee + employer: up to $70,000+ for 2026 — confirm limits)
- SEP-IRA contributions
- HSA contributions (if enrolled in a qualifying HDHP)
- Account setup and administration fees
- Health insurance premiums (self-employed health insurance deduction)
- Disability insurance premiums (may not be deductible — check with CPA)
🌟 Office Supplies & Miscellaneous
- Pens, paper, ink, staples, notebooks, calendars
- Postage, shipping, and mailing supplies
- Fees for volunteer activities and sponsorships (not PAC contributions)
- Donations (charitable, not political action)
- Items needed to document and promote business activities
- Healthcare expenses (self-employed health insurance deduction)
- Child care expenses (may qualify for tax credit — separate from business deduction)
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