{"id":4391,"date":"2025-02-19T15:00:41","date_gmt":"2025-02-19T15:00:41","guid":{"rendered":"https:\/\/www.vivian.com\/community\/?p=4391"},"modified":"2025-02-20T04:05:32","modified_gmt":"2025-02-20T04:05:32","slug":"what-is-a-travel-nursing-tax-home","status":"publish","type":"post","link":"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/","title":{"rendered":"What Is a Travel Nursing Tax Home?"},"content":{"rendered":"<h6 id=\"back-to-top\"><span style=\"font-weight: 300;\">Understanding <strong><a style=\"color: #006400;\">travel nursing tax rules<\/a><\/strong> can be tricky, and travel nursing tax homes are at the heart of many travelers\u2019 questions. In this guide, Vivian Health strives to answer some common questions to clarify the concept of a travel nursing tax home.<\/span><\/h6>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #3c3b3d;color:#3c3b3d\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #3c3b3d;color:#3c3b3d\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#how_travel_healthcare_providers_get_paid\" >How Travel Healthcare Providers Get Paid<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#what_is_a_travel_nursing_tax_home\" >What Is a Travel Nursing Tax Home?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#where_is_my_tax_home\" >Where Is My Tax Home?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#what_is_my_tax_home_if_i_dont_have_a_main_workplace\" >What Is My Tax Home If I Don\u2019t Have a Main Workplace?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#where_is_your_tax_home_if_you_have_no_main_home\" >Where Is Your Tax Home if You Have No Main Home?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#renting_a_tax_home_from_family_or_friends_as_a_travel_nurse\" >Renting a Tax Home from Family or Friends as a Travel Nurse<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#theres_no_%e2%80%9c50_mile_rule%e2%80%9d_for_travel_assignments\" >There\u2019s No \u201c50 Mile Rule\u201d for Travel Assignments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#can_travel_nurses_work_near_their_tax_homes\" >Can Travel Nurses Work Near Their Tax Homes?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#can_travel_nurses_rent_out_their_homes_while_on_assignment\" >Can Travel Nurses Rent Out Their Homes While on Assignment?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#declaring_a_tax_home_as_a_travel_nurse\" >Declaring a Tax Home as a Travel Nurse<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#is_it_possible_to_travel_nurse_without_a_tax_home\" >Is It Possible to Travel Nurse Without a Tax Home?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#drawbacks_of_claiming_a_tax_home_as_a_travel_nurse\" >Drawbacks of Claiming a Tax Home as a Travel Nurse<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-is-a-travel-nursing-tax-home\/#avoid_costly_mistakes_%e2%80%94_consult_a_tax_expert\" >Avoid Costly Mistakes \u2014 Consult a Tax Expert<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"how_travel_healthcare_providers_get_paid\"><\/span><b>How Travel Healthcare Providers Get Paid<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Registered nurses (RNs) and other healthcare providers who take <\/span><a href=\"https:\/\/www.vivian.com\/nursing\/travel\/\"><span style=\"font-weight: 400;\">travel nursing jobs<\/span><\/a><span style=\"font-weight: 400;\"> or <\/span><a href=\"https:\/\/www.vivian.com\/allied-health\/travel\/\"><span style=\"font-weight: 400;\">travel allied health jobs<\/span><\/a><span style=\"font-weight: 400;\"> get paid in two ways:<\/span><\/p>\n<ol style=\"padding-left: 30px;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Blended Rate:<\/b><span style=\"font-weight: 400;\"> A combination of taxable hourly wages and tax-free stipends for living expenses<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fully Taxable Salary:<\/b><span style=\"font-weight: 400;\"> All earnings get taxed<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">To qualify for a blended rate, which results in higher take-home pay than someone with a fully taxed salary for the same job, travel workers must have a <\/span><b>permanent tax home<\/b><span style=\"font-weight: 400;\">\u2014a primary residence separate from the location of their travel assignments.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-9114 size-full\" src=\"https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-in-body-2.png\" alt=\"Tax HomeBody Image\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-in-body-2.png 1200w, https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-in-body-2-300x158.png 300w, https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-in-body-2-768x403.png 768w, https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-in-body-2-705x370.png 705w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><b>RELATED: <\/b><a href=\"https:\/\/www.vivian.com\/community\/money-taxes\/travel-nurse-salaries-tips\/\"><b>Dollars and Sense: Travel Nurse Salaries Explained<\/b><\/a><\/p>\n<p><strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"what_is_a_travel_nursing_tax_home\"><\/span><b>What Is a Travel Nursing Tax Home?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Many U.S. workers, such as long-haul truck drivers, salespeople, flight attendants and travel nurses, often work far from their main workplace or primary residence. U.S. tax law acknowledges that these workers may incur additional work-related housing, food and transportation expenses while away.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Since these <\/span><i><span style=\"font-weight: 400;\">duplicated<\/span><\/i><span style=\"font-weight: 400;\"> living expenses are considered business-related rather than personal, they\u2019re often exempt from income taxes. This scenario is when a travel recruiter can offer part of your pay as a <\/span><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/how-travel-nurse-housing-stipends-work\/\"><span style=\"font-weight: 400;\">tax-free stipend.<\/span><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Tax law designates a specific location as your <\/span><b>tax home to distinguish between personal and business expenses<\/b><span style=\"font-weight: 400;\">. When you\u2019re in the area of your tax home, your living expenses are personal expenses and aren\u2019t tax-free. When you travel away from your tax home for work and need a <\/span><i><span style=\"font-weight: 400;\">second<\/span><\/i><span style=\"font-weight: 400;\"> location to rest, sleep or live, you may be eligible to receive tax-free stipends.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">In short, establishing a tax home can help travel nurses and allied health professionals reduce their taxable income and manage the costs of working away from home.<\/span><\/p>\n<p><strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"where_is_my_tax_home\"><\/span><b>Where Is My Tax Home?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">The tax home for travel nurses depends on where you live and work during the year. Determining your tax home can get confusing, but we offer some examples to clarify the concept. Your tax home isn\u2019t the actual building you live in. It\u2019s a general area like a city or metropolitan region.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The general area around your <\/span><i><span style=\"font-weight: 400;\">main workplace<\/span><\/i><span style=\"font-weight: 400;\"> is usually a person\u2019s tax home. It\u2019s wherever you work the most during the year. We\u2019ll cover situations if you don\u2019t have a main workplace further below.<\/span><\/p>\n<p style=\"padding-left: 40px;\"><i><span style=\"font-weight: 400;\">Here\u2019s an example:<\/span><\/i><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">You work for roughly 9 months of the year as a school nurse in Fort Lauderdale, FL, and take a 3-month travel assignment to the cooler weather of Colorado for the summer. Your tax home is the metropolitan area around Fort Lauderdale, because it\u2019s your main workplace. Your living expenses while working in Fort Lauderdale are personal expenses, and you can\u2019t receive a tax-free stipend while living and working there.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, as long as you keep your school-year home during the summer, your living expenses in Colorado are <\/span><i><span style=\"font-weight: 400;\">duplicated <\/span><\/i><span style=\"font-weight: 400;\">living expenses outside your tax home. Therefore, you can probably receive a tax-free stipend while on assignment during those 3 months in Colorado.<\/span><\/p>\n<p><b>RELATED: <\/b><a href=\"https:\/\/www.vivian.com\/community\/money-taxes\/understanding-travel-nursing-tax-rules\/\"><b>Understanding Travel Nursing Tax Rules<\/b><\/a><\/p>\n<p><strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n<h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-8262\" src=\"https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2019\/04\/Travel-nurse-leaving-work-Resized-scaled-e1740024256498.jpg\" alt=\"Travel nursing\" width=\"1200\" height=\"630\" \/><\/h3>\n<h3><span class=\"ez-toc-section\" id=\"what_is_my_tax_home_if_i_dont_have_a_main_workplace\"><\/span><b>What Is My Tax Home If I Don\u2019t Have a Main Workplace?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some health professionals don\u2019t have a main place of work because they string together multiple temporary assignments or <\/span><i><span style=\"font-weight: 400;\">per diem<\/span><\/i><span style=\"font-weight: 400;\"> work in different locations. In this case, your tax home is probably the location of your primary residence or main home, if you have one.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The IRS uses a test to help you determine if your main home is your tax home when you don\u2019t have a main workplace. You must consider which of these three statements, copied directly from <\/span><a href=\"https:\/\/www.irs.gov\/publications\/p463\" rel=\"noopener\"><span style=\"font-weight: 400;\">IRS publication 463<\/span><\/a><span style=\"font-weight: 400;\">, applies to you:<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<ol style=\"padding-left: 30px;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You perform part of your business in the area of your main home and use that home for lodging while doing business in the area.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You have living expenses at your main home that you duplicate because your business requires you to be away from that home.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You haven\u2019t abandoned the area in which both your historical place of lodging and your claimed main home are located; you have a member or members of your family living at your main home; or you often use that home for lodging.<\/span><\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u00a0<\/span><span style=\"font-weight: 400;\">You need to satisfy at least two of these three factors to have a tax home and receive tax-free travel stipends when working outside the regular area you call home. Notice that all three of these factors require you to have some type of \u201cmain home\u201d that you pay for and go back to from time to time.\u00a0<\/span><\/p>\n<p style=\"padding-left: 40px;\"><i><span style=\"font-weight: 400;\">Here\u2019s an example:<\/span><\/i><\/p>\n<p style=\"padding-left: 40px;\"><i><\/i><span style=\"font-weight: 400;\">You\u2019re a nurse who mainly works travel assignments on the West Coast, but you consider Providence, Rhode Island, your primary residence. You keep a home in Providence, your spouse and\/or child may live there, and Rhode Island would be where you maintain your nursing license and perhaps vote and have a driver\u2019s license. In this case, Rhode Island is probably your <\/span><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/quiz-is-travel-nursing-right-for-you\/\"><span style=\"font-weight: 400;\">travel nursing<\/span><\/a><span style=\"font-weight: 400;\"> tax home.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While on assignment in California for 6 months, you must rent an apartment there to have somewhere to live. As long as you simultaneously keep your Rhode Island home, you\u2019re likely eligible for tax-free travel stipends while in California, outside your tax home.<\/span><\/p>\n<p><b>Related: <\/b><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/travel-nurse-housing-tips-and-tricks\/\"><b>Travel Nurse Housing Tips and Tricks<\/b><\/a><\/p>\n<p><strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"where_is_your_tax_home_if_you_have_no_main_home\"><\/span><b>Where Is Your Tax Home if You Have No Main Home?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Travel nurses who take contracts close enough to their tax home that allow them to<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Not everyone has a main home that\u2019s different from their travel home. For instance, some travel nurses only live in <\/span><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/travel-nurse-housing-sites\/\"><span style=\"font-weight: 400;\">temporary housing<\/span><\/a><span style=\"font-weight: 400;\"> which changes every time they take a new travel nursing assignment. Additionally, some travel nurses <\/span><a href=\"https:\/\/www.vivian.com\/community\/inspiration\/telemetry-travel-nurse-anna-springer\/\"><span style=\"font-weight: 400;\">live in an RV<\/span><\/a><span style=\"font-weight: 400;\"> and travel from assignment to assignment in it. If you maintain this lifestyle without a permanent fixed home location, the tax law considers you an <\/span><i><span style=\"font-weight: 400;\">itinerant<\/span><\/i><span style=\"font-weight: 400;\">\u2014<\/span><span style=\"font-weight: 400;\">a person always moving from place to place.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">When you\u2019re itinerant, your living expenses can\u2019t be considered tax-free business expenses. Understand that the legal purpose of the tax-free stipends is for people with <\/span><i><span style=\"font-weight: 400;\">duplicated <\/span><\/i><span style=\"font-weight: 400;\">living expenses that are unavoidable due to work. If you only have one home, you have no duplicated expenses, so you don\u2019t get special tax treatment and can\u2019t get paid a blended rate.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"renting_a_tax_home_from_family_or_friends_as_a_travel_nurse\"><\/span><b>Renting a Tax Home from Family or Friends as a Travel Nurse<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Some travel nurses recognize that they can create a tax home by renting a room from family or friends at a location away from their travel assignment. That\u2019s okay, provided you aren\u2019t getting a special deal on the rent. You must pay a \u201cfair market value\u201d rent, meaning the rent reflects the typical cost for a similar room in the area. Additionally, the person receiving the rent must report it as income on their taxes, just like a regular landlord should.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you\u2019re renting from someone who doesn\u2019t own the home but is a tenant themselves, and you\u2019re not listed on the lease, creating a sublease agreement is essential. This document should confirm that you pay market rates for the room each month. Keep thorough records of rent payments, including copies of canceled checks, money order receipts or rental receipts signed by the person collecting the rent.<\/span><\/p>\n<p><strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"theres_no_%e2%80%9c50_mile_rule%e2%80%9d_for_travel_assignments\"><\/span><b>There\u2019s No \u201c50 Mile Rule\u201d for Travel Assignments<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">For years, travel nurses were told they could receive tax-free stipends if their assignments were at least 50 miles from their permanent home. While hospitals and staffing agencies may use this 50-mile rule for their own purposes, it\u2019s not an IRS rule or requirement.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tax-free stipends depend on duplicated housing expenses\u2014not distance. Commuting 100 miles daily to work won\u2019t qualify as travel outside your tax home if you don\u2019t maintain additional lodgings near your job. To receive tax-free stipends, you must have a second residence closer to work and avoid returning home after every shift.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Moreover, you <\/span><i><span style=\"font-weight: 400;\">may<\/span><\/i><span style=\"font-weight: 400;\"> still qualify for tax-free stipends if your main home is within 50 miles, as long as you stay in separate housing between shifts. However, if your assignment is less than 50 miles from home, we recommend consulting a tax expert to confirm eligibility.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-9115\" src=\"https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-Body-1.jpg\" alt=\"\" width=\"1200\" height=\"630\" srcset=\"https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-Body-1.jpg 1200w, https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-Body-1-300x158.jpg 300w, https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-Body-1-768x403.jpg 768w, https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-Body-1-705x370.jpg 705w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p><strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"can_travel_nurses_work_near_their_tax_homes\"><\/span><b>Can Travel Nurses Work Near Their Tax Homes?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, travel nurses can accept contracts near their tax home. However, if they return home each night rather than securing lodging near the assignment, they\u2019re likely considered<\/span><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/what-are-local-agency-travel-nurse-contracts\/\"><span style=\"font-weight: 400;\"> local travelers<\/span><\/a><span style=\"font-weight: 400;\">. Local travel nurses don\u2019t receive tax-free stipends because they aren&#8217;t duplicating living expenses in two areas.<\/span><\/p>\n<p><b>RELATED: <\/b><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/how-travel-nurse-housing-stipends-work\/\"><b>How Travel Nurse Housing Stipends Work<\/b><\/a><\/p>\n<h3><span class=\"ez-toc-section\" id=\"can_travel_nurses_rent_out_their_homes_while_on_assignment\"><\/span><b>Can Travel Nurses Rent Out Their Homes While on Assignment?<\/b><b><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, travel nurses who own their primary residence can rent it out while they\u2019re away. However, they must report any rental income on their taxes. If the home is claimed as their tax home to qualify for untaxed housing stipends, they must demonstrate they\u2019re maintaining duplicate expenses, such as rent, mortgage or property taxes on the home. This documentation is crucial to avoid unexpected liabilities during a tax audit.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"declaring_a_tax_home_as_a_travel_nurse\"><\/span><b>Declaring a Tax Home as a Travel Nurse<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Travel nurses must declare their permanent tax home by completing and signing a form with their travel nursing agency before starting a contract. This declaration allows the agency to structure compensation packages that include tax-free stipends. It\u2019s advisable to confirm what documentation is required to prove a tax home in advance, ensuring all necessary paperwork is ready before submitting the declaration.<\/span><\/p>\n<p><b>RELATED: <\/b><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/travel-nurse-residency-rules\/\"><b>Understanding Travel Nurse Residency Rules<\/b><\/a><\/p>\n<p><strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n<h3><span class=\"ez-toc-section\" id=\"is_it_possible_to_travel_nurse_without_a_tax_home\"><\/span><b>Is It Possible to Travel Nurse Without a Tax Home?<\/b><b><\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Yes, travel nurses can take assignments without a tax home. However, they won\u2019t be eligible for tax-free stipends. Without a fixed place of business or regular residence, the IRS classifies them as itinerant workers, meaning their tax home is wherever they work. Since they aren\u2019t duplicating living expenses, they can\u2019t receive untaxed stipends for housing during assignments.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">If you don\u2019t plan to claim a tax home or receive tax-free stipends, inform your recruiter as soon as possible. This decision affects contract terms, and the recruiter must provide a new pay package based on fully taxed wages.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">However, some hospitals or health systems may have minimum distance requirements for travel nurses to qualify for a role. This requirement is often mistaken for the \u201c50-mile rule.\u201d As noted above, the IRS doesn\u2019t have such a regulation. The hospital or staffing agency typically sets any distance requirement, not tax authorities.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"drawbacks_of_claiming_a_tax_home_as_a_travel_nurse\"><\/span><b>Drawbacks of Claiming a Tax Home as a Travel Nurse<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">While missing out on tax-free stipends may seem like a disadvantage, not claiming a tax home can have some benefits. Tax-free pay reduces the income reported on your W-2, making your earnings appear lower than they actually are. This lower income on your tax return could limit your ability to qualify for some loans, mortgages or credit cards. If you want documentation showing you earn a higher income, you may benefit from paying taxes on all your income rather than taking a blended rate.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"avoid_costly_mistakes_%e2%80%94_consult_a_tax_expert\"><\/span><b>Avoid Costly Mistakes <\/b><b>\u2014 <\/b><b>Consult a Tax Expert<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Managing taxes as a travel nurse can get complicated, especially if you work across multiple states throughout the year. Seeking advice from a tax expert can help you stay on track and guide you through multistate fillings, prevent an over-payment or underpayment of taxes and provide support if you&#8217;re audited or encounter issues with your return.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">While these services may require a fee, the cost is often far less than the potential expense of tax mistakes. Consider <\/span><a href=\"https:\/\/turbotax.intuit.com\/lp\/aff\/4049\/?priorityCode=6099000538&amp;cjdata=MXxOfDB8WXww&amp;PID=100964769&amp;cid=all_cjtto-100964769_int_15493183&amp;sid=&amp;ref_id=49ea88c5c6cc11ef82caec2a0a82b82a_702007865513128874%3A.AJUzVBGH5Tr&amp;cjevent=49ea88c5c6cc11ef82caec2a0a82b82a\" rel=\"noopener\"><span style=\"font-weight: 400;\">Intuit TurboTax<\/span><\/a><span style=\"font-weight: 400;\">, which offers self-service, assisted and full-service options, or <\/span><a href=\"https:\/\/www.hrblock.com\/online-tax-filing\/?irclickid=xqqSrpQHaxyKUVDVFBT%3AjzgRUksx93WFUxr%3AWs0&amp;otppartnerid=9760&amp;campaignid=af_mcm_9760_1134&amp;partner_id=1134&amp;irgwc=1\" rel=\"noopener\"><span style=\"font-weight: 400;\">H&amp;R Block<\/span><\/a><span style=\"font-weight: 400;\"> for self-serve or assisted services.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Learn more about travel nursing, including information on stipends, taxes, housing, bill rates and salary, along with many other helpful topics on <\/span><a href=\"https:\/\/www.vivian.com\/community\/\"><span style=\"font-weight: 400;\">Vivian\u2019s Resource Hub<\/span><\/a><span style=\"font-weight: 400;\"> under the <\/span><a href=\"https:\/\/www.vivian.com\/community\/travel-nursing\/\"><span style=\"font-weight: 400;\">Travel Nursing category<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><a style=\"background-color: #124e3b; color: #fdfeff; font-size: 20px; border-radius: 10px; padding: 15px; min-height: 30px; min-width: 120px;\" href=\"https:\/\/www.vivian.com\/browse-jobs\/landing\" target=\"_blank\" rel=\"noopener\">Browse Jobs<\/a><\/p>\n<p><span style=\"color: #000000;\"><small><em><b>Editor\u2019s Note:<\/b> This blog post was originally published in July 2021 and has been updated to reflect current information.<\/em><\/small><\/span><br \/>\n<span style=\"color: #000000;\"><small><em><b>Disclosure:<\/b> If you click on the included links, we may receive compensation.<\/em><\/small><\/span><br \/>\n<strong><a style=\"color: #006400;\" href=\"#back-to-top\">Back to Top<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Discover how this tax rule enables higher take-home pay for qualifying travel nurses.<\/p>\n","protected":false},"author":50,"featured_media":9113,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[12],"tags":[123,125,75,90],"class_list":["post-4391","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-travel-nursing","tag-nursing","tag-registered-nurse","tag-rn","tag-travel"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.vivian.com\/community\/wp-content\/uploads\/sites\/3\/2023\/04\/Tax-Home-Header.png","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/posts\/4391","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/users\/50"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/comments?post=4391"}],"version-history":[{"count":0,"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/posts\/4391\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/media\/9113"}],"wp:attachment":[{"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/media?parent=4391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/categories?post=4391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivian.com\/community\/wp-json\/wp\/v2\/tags?post=4391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}