Taxable Wages vs. Tax-Free Stipends: Travel Nurse Pay Breakdown

Understanding the difference between taxable wages and tax-free stipends is crucial for travel nurses. Here’s a detailed comparison.

Quick Comparison

FactorTaxable WagesTax-Free Stipends
Tax StatusFully TaxableTax-Free (if qualified)
Typical Amount$40-60/hr$1,200-2,000/week
Tax Rate20-35%0%
Take-Home65-80%100%
PurposeHourly payHousing, meals, incidentals

Tax Impact

Taxable Wages: Subject to federal, state (if applicable), and FICA taxes. A $50/hr rate at 36 hours/week = $1,800/week gross, but only $1,170-1,440/week after taxes (35-20% tax rate).

Tax-Free Stipends: Not subject to income taxes if you maintain a tax home and meet IRS requirements. $1,400/week in stipends = $1,400/week take-home.

Winner: Tax-free stipends provide significantly more take-home pay.

Blended Rate Calculation

Your blended rate combines both:

  • Taxable: $1,800/week (36 hrs × $50/hr)
  • Stipends: $1,400/week
  • Total: $3,200/week
  • Blended Rate: $88.89/hr ($3,200 ÷ 36 hours)

Which Should You Prioritize?

Prioritize Tax-Free Stipends if:

  • You want maximum take-home pay
  • You maintain a tax home
  • You meet IRS requirements for tax-free stipends

Balance Both if:

  • You want optimal total compensation
  • You need both taxable income and tax-free benefits
  • You’re maximizing your blended rate

Bottom Line

Tax-free stipends provide more take-home pay per dollar, but you need both taxable wages and stipends for optimal compensation. Use our travel nurse pay calculator to see how each affects your take-home pay.

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