Travel Nurse Tax Home Risk Assessment

This tool helps you assess your risk of IRS audit based on tax home compliance. It is not tax advice—consult a CPA specializing in travel nurse taxes for personalized guidance.

Important: This assessment is based on IRS Publication 463 guidelines. For official IRS guidance, visit IRS.gov Publication 463.

A tax home is typically your main place of business or your family's permanent residence.

Paying expenses at your tax home helps establish it as your permanent residence.

Maintaining your tax home means you return regularly and keep it as your primary residence.

Extended travel may indicate you've established a new tax home.

Multiple extensions in the same location may suggest an indefinite assignment.

Expenses like rent, utilities, and maintenance help establish your tax home.

The IRS expects you to maintain expenses at your tax home while also paying for housing at your assignment location.

Tax Home FAQs

What is a tax home for travel nurses?

A tax home is your main place of business or permanent residence. For travel nurses, it's typically where you maintain a permanent residence, pay expenses, and return regularly between assignments. You must maintain a tax home to receive tax-free stipends.

Do I need to pay rent at my tax home AND my assignment?

Yes, this is called 'duplicate expenses.' The IRS requires you to maintain expenses (rent/mortgage, utilities) at your tax home while also paying for housing at your assignment location. If you don't have duplicate expenses, your stipends may be taxable.

What is the '50-mile rule' for travel nurses?

There is no official '50-mile rule' in the IRS tax code. This is a common myth. The IRS looks at whether you have a tax home, maintain duplicate expenses, and whether your assignment is temporary (typically under 1 year) or indefinite.

How long can I travel before I lose my tax home?

There's no fixed time limit, but if you travel continuously for over 1-2 years without maintaining a tax home, the IRS may consider you an itinerant worker (no tax home). This makes all your income taxable, including stipends. Maintain your tax home and return regularly.

Can I use my parent's address as my tax home?

Using a family member's address is generally not sufficient. You must maintain your own permanent residence, pay expenses there, and return regularly. Simply using an address for mail is not enough to establish a tax home.

What happens if I get audited?

If audited, the IRS will request documentation of your tax home expenses, assignment contracts, proof of duplicate expenses, and evidence that you return to your tax home regularly. Keep detailed records of rent payments, utility bills, travel receipts, and assignment dates.

Disclaimer: This tool is for educational purposes only and is not tax advice. Tax laws are complex and vary by individual circumstances. Consult with a qualified tax professional, preferably one specializing in travel nurse taxes, for personalized advice. Always refer to official IRS publications and guidance for the most current tax rules.