Purpose This study aimed to examine the predictors of nurses’ incident reporting by dividing the level of patient safety incident (near miss, no harm, harmful incident) reporting into upper and lower level groups. Methods: Data were collected from 208 nurses working in a hospital from March 29 to April 6, 2022. Logistic regression analysis was used to determine the predictors of nurses’ reporting level. Results: Predictors of the upper level group of near miss reporting were belief in improvement (odds ratio [OR], 2.40; 95% confidence interval [CI], 1.27-4.53), reporting intention (OR, 2.00; 95% CI, 1.15-3.47), patient safety knowledge (OR, 2.16; 95% CI, 1.16-4.01). Predictors of the upper level group no harm incidents reporting were reporting training (OR, 1.38; 95% CI, 1.01-1.90), belief in improvement (OR, 2.00; 95% CI, 1.01-3.95), patient safety knowledge (OR, 2.41; 95% CI, 1.17-4.98). In the case of harmful incident reporting, the predictor was patient safety attitude (OR, 9.32; 95% CI, 2.77-31.38). Conclusion: The reporting level varies depending on the type of patient safety incidents. Managing nurses' individual characteristics, such as their beliefs in improvement, patient safety knowledge, and attitude is a key strategy for enhancing incident reporting level. Nursing managers should be aware that not all harmful incidents are being reported.