Travel Nursing Tax Home Rules
What qualifies as tax home, IRS audit risk, stipend tax-free.
Travel nursing tax-free stipends require maintaining a tax home. Get this wrong = audit risk.
Tax home
Primary residence where you incur duplicate expenses (rent, utilities, mortgage). Not just having a parents' address.
Triple-prong test
Duplicate expenses. Regular work/economic ties. Use it for housing. Failing any = no tax home → stipends taxable.
Audit risk
Real. Document everything. Consider tax professional.
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