TheNursingDirectory.com — Free Tool
Updated March 2026

Travel Nurse
Tax Home Eligibility

Answer 7 questions to find out if your tax home qualifies for travel stipends — and what to do if it doesn't. Built by a working nurse with 12+ years of experience including multi-state travel nursing.

Not tax advice. This tool helps you understand the IRS tax home framework as it applies to travel nurses. Your situation is unique — always consult a CPA or tax professional experienced with travel nursing (look for someone familiar with IRS Publication 463 and Revenue Ruling 73-529).
Question 1 of 7 0%
Complete Decision Map
START Do you have a permanent home? Q1: Regular place of business Do you maintain regular work in a primary location? (staff job, PRN, clinic, or other regular income source) YES NO Q2: Away from tax home? Are you working away from that primary work location? ⚠️ Risk Zone No regular work = no tax home. Stipends may be taxable income. YES NO Q3: Duplicate expenses? Do you pay to maintain your home AND pay for housing on assignment? ❌ Not Away From Home Assignment is at your tax home. Stipends are taxable. Talk to a CPA. YES NO IRS 3-Factor Test (must meet ≥2 of 3) ① Pay significant home costs ② Return home regularly ③ Have strong ties (family, license, voter reg) IRS Revenue Ruling 73-529 partial check Q4: Temporary assignment? Is each assignment expected to last less than 1 year in a single location? Consult CPA — borderline case YES NO ⚠️ Permanency Risk Assignments >1 yr in same city may shift your tax home. See IRS § 162. ✔ Likely Eligible Document! ✔ TAX HOME ELIGIBLE — KEEP THESE RECORDS Mortgage/rent receipts · Utility bills · Pay stubs from home-area work · Voter registration State driver's license · Bank/financial statements · Vehicle registration · Assignment contracts Keep 7 years. Store digitally. Use a tax professional familiar with Rev. Ruling 73-529.
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JM
Jayson Minagawa, BSN, RN
Unit Manager & MDS Coordinator
12+ years of clinical experience spanning ICU/critical care, psychiatric & behavioral health nursing, correctional nursing, telehealth, and multi-state travel nursing. All content on The Nursing Directory is written from direct clinical experience — no sponsored content, no paywalls.