What is a 1099 RN?

A 1099 RN is a registered nurse who works as an independent contractor rather than an employee. This means they are paid using IRS Form 1099, handle their own taxes, and often have more flexibility in choosing assignments. 1099 RNs typically work in travel nursing, home health, or per diem positions, and may have to provide their own liability insurance. This type of work can offer higher pay rates, but also requires the nurse to manage their own benefits and tax obligations.