{"id":1665,"date":"2026-02-08T01:19:00","date_gmt":"2026-02-08T01:19:00","guid":{"rendered":"https:\/\/www.wanderly.us\/blog\/?p=1665"},"modified":"2026-05-12T05:24:59","modified_gmt":"2026-05-12T05:24:59","slug":"travel-nurse-tax-guide","status":"publish","type":"post","link":"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/","title":{"rendered":"<p>Travel Nursing Tax Guide: What You Actually Need to Know<\/p>"},"content":{"rendered":"<div class=\"art\">\n<style>\n.art *, .art *::before, .art *::after { box-sizing: border-box; }\n.art {\n  font-family: 'DM Sans', 'Helvetica Neue', Arial, sans-serif;\n  color: #1a1208;\n  font-size: 16px;\n  line-height: 1.75;\n  --teal: #22b0cf;\n  --teal-dark: #2B8779;\n  --orange: #fa8340;\n  --yellow: #f7c152;\n  --ink: #1a1208;\n  --ink-mid: #3d3220;\n  --ink-light: #6b5c42;\n  --paper-warm: #f5f0e4;\n  --paper-mid: #ede5cf;\n  --border: #d8ccb0;\n  --white: #ffffff;\n}\n.wand-toc-top { background: var(--white); border: 1px solid var(--border); 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background: var(--border); border: 1px solid var(--border); border-radius: 10px; overflow: hidden; margin-top: 1.1rem; }\n.wand-faq details { background: var(--white); width: 100%; }\n.wand-faq summary { padding: 13px 16px; font-size: 0.93rem; font-weight: 600; color: var(--ink); cursor: pointer; list-style: none; display: flex; justify-content: space-between; align-items: center; text-align: left; }\n.wand-faq summary::-webkit-details-marker { display: none; }\n.wand-faq summary::after { content: '+'; font-size: 1.2rem; color: var(--teal); margin-left: 12px; flex-shrink: 0; }\n.wand-faq details[open] summary::after { content: '\u2212'; }\n.wand-faq-answer { padding: 12px 16px 13px; font-size: 0.9rem; color: var(--ink-mid); line-height: 1.65; border-top: 1px solid #ede5cf; }\n.wand-bottom-cta { background: var(--teal-dark); border-radius: 12px; padding: 1.75rem; margin-top: 2.5rem; display: flex; align-items: center; justify-content: space-between; gap: 1.5rem; }\n.wand-bottom-cta-text strong { display: block; font-size: 1rem; color: white; margin-bottom: 4px; }\n.wand-bottom-cta-text p { font-size: 0.88rem; color: rgba(255,255,255,0.72); margin: 0; }\n.wand-btn-orange-lg { background: #fa8340; color: white; text-decoration: none; font-size: 13px; font-weight: 600; padding: 11px 20px; border-radius: 8px; white-space: nowrap; }\n.wand-btn-orange-lg:hover { opacity: 0.88; }\n@media (max-width: 740px) {\n  .wand-layout { grid-template-columns: 1fr; }\n    .wand-stipend-grid { grid-template-columns: 1fr; }\n  .wand-toc-top ul { grid-template-columns: 1fr; }\n  .wand-bottom-cta { flex-direction: column; align-items: flex-start; }\n}\n<\/style>\n<div class=\"wand-toc-top\">\n<div class=\"wand-toc-top-head\">In this guide<\/div>\n<ul>\n<li><a href=\"#wand-pay-structure\">How pay is structured<\/a><\/li>\n<li><a href=\"#wand-tax-home\">What is a tax home?<\/a><\/li>\n<li><a href=\"#wand-stipends\">Tax-free stipend types<\/a><\/li>\n<li><a href=\"#wand-tradeoffs\">Trade-offs of low taxable income<\/a><\/li>\n<li><a href=\"#wand-multi-state\">Filing in multiple states<\/a><\/li>\n<li><a href=\"#wand-tips\">Tax tips<\/a><\/li>\n<li><a href=\"#wand-faq\">FAQ<\/a><\/li>\n<\/ul>\n<\/div>\n<div class=\"wand-layout\">\n<div>\n<div class=\"wand-disclaimer\"><strong>Heads up:<\/strong> This guide is for general informational purposes only and does not constitute tax or legal advice. Tax rules change and every situation is different. Consult a qualified tax professional for guidance specific to your circumstances.<\/div>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_84 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: #999;color:#999\" 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: #999;color:#999\" 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-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#How_travel_nurse_pay_is_structured\" >How travel nurse pay is structured<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#What_is_a_travel_nurse_tax_home\" >What is a travel nurse tax home?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#The_one-year_rule\" >The one-year rule<\/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.wanderly.us\/blog\/travel-nurse-tax-guide\/#The_50-mile_rule_is_a_myth\" >The 50-mile rule is a myth<\/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.wanderly.us\/blog\/travel-nurse-tax-guide\/#Documents_that_support_a_valid_tax_home\" >Documents that support a valid tax home<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#Tax-free_stipend_types\" >Tax-free stipend types<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#What_reduces_the_value_of_low_taxable_income\" >What reduces the value of low taxable income<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#Filing_taxes_in_multiple_states\" >Filing taxes in multiple states<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#States_with_no_income_tax_as_of_2025\" >States with no income tax as of 2025<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#Travel_nurse_tax_tips\" >Travel nurse tax tips<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.wanderly.us\/blog\/travel-nurse-tax-guide\/#Frequently_asked_questions\" >Frequently asked questions<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"wand-pay-structure\"><span class=\"ez-toc-section\" id=\"How_travel_nurse_pay_is_structured\"><\/span>How travel nurse pay is structured<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Your paycheck as a travel nurse contains two categories of compensation: taxable wages and non-taxable stipends.<\/p>\n<p>Your taxable base pay is your hourly rate, subject to federal, state, and local income taxes, just like any other job. Your non-taxable stipends are reimbursements for housing, meals, and incidentals you incur while working away from your permanent home. When structured correctly under IRS rules, these stipends are not considered income and are not taxed.<\/p>\n<p>For many travel nurses, stipends make up a significant portion of weekly take-home pay. A nurse with a base rate of $25\/hour might take home $2,500 or more per week once stipends are included. This is why <a href=\"https:\/\/www.wanderly.us\/blog\/need-know-rate-comes-travel-nursing-pay-packages\/\">understanding how travel nursing pay packages work<\/a> matters so much.<\/p>\n<div class=\"wand-key\">\n<div class=\"wand-key-label\">Key concept<\/div>\n<p>Stipends are only non-taxable when you have a valid tax home. Without one, everything becomes taxable income. That distinction is the most important concept in travel nurse taxes.<\/p>\n<\/div>\n<h2 id=\"wand-tax-home\"><span class=\"ez-toc-section\" id=\"What_is_a_travel_nurse_tax_home\"><\/span>What is a travel nurse tax home?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The IRS defines a tax home as the entire city or general area where your main place of business or work is located. For most travel nurses, this means your permanent residence &#8212; the place where you pay rent or a mortgage, maintain your personal ties, and return between assignments.<\/p>\n<p>To qualify for non-taxable stipends, you need to demonstrate that you maintain a legitimate tax home elsewhere. The IRS uses three criteria to evaluate this:<\/p>\n<div class=\"wand-criteria\">\n<div class=\"wand-criteria-head\">IRS tax home criteria &#8212; must satisfy at least 2 of 3<\/div>\n<div class=\"wand-criteria-item\">\n<div class=\"wand-criteria-num\">1<\/div>\n<div class=\"wand-criteria-text\">You perform part of your work in the area of your residence and use your home as lodging while working there.<\/div>\n<\/div>\n<div class=\"wand-criteria-item\">\n<div class=\"wand-criteria-num\">2<\/div>\n<div class=\"wand-criteria-text\">You have ongoing living expenses at your permanent home &#8212; rent, a mortgage, or utilities &#8212; and you incur additional expenses while on assignment.<\/div>\n<\/div>\n<div class=\"wand-criteria-item\">\n<div class=\"wand-criteria-num\">3<\/div>\n<div class=\"wand-criteria-text\">You have not abandoned your home base. You return there regularly and maintain meaningful ties to the community.<\/div>\n<\/div><\/div>\n<p>Most travel nurses meet criteria 2 and 3: they are maintaining a home they pay for and returning to it between assignments, while also paying for temporary housing at their assignment location.<\/p>\n<p>If you meet none or only one of these criteria, the IRS may classify you as an <em>itinerant worker<\/em> &#8212; someone without a fixed tax home. In that case, your stipends become taxable income and your take-home pay drops significantly.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"The_one-year_rule\"><\/span>The one-year rule<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Staying in one location too long can cost you your tax-free status. The IRS considers any assignment expected to last more than 12 months to be indefinite, not temporary. If a single assignment runs longer than 12 months &#8212; or if you expect when you start that it will &#8212; that location can become your new tax home and stipends there are no longer tax-free.<\/p>\n<div class=\"wand-key\">\n<div class=\"wand-key-label\">Practical guidance<\/div>\n<p>Do not stay in one city or metropolitan area for more than 12 months. Moving between assignments and returning to your tax home between contracts is the cleaner approach.<\/p>\n<\/div>\n<h3><span class=\"ez-toc-section\" id=\"The_50-mile_rule_is_a_myth\"><\/span>The 50-mile rule is a myth<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>You have probably heard about the &#8220;50-mile rule.&#8221; There is no official 50-mile rule in the IRS tax code. What the IRS actually looks at is whether your assignment requires you to be away from your permanent home overnight. If you need lodging to reasonably complete your work, that supports your eligibility for tax-free stipends. If your assignment is close enough that you could commute daily, stipends for lodging may be taxable.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Documents_that_support_a_valid_tax_home\"><\/span>Documents that support a valid tax home<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Keeping strong documentation matters, especially in an audit. Here is what helps establish and prove your tax home:<\/p>\n<ul class=\"wand-checklist\">\n<li><span class=\"wand-check\">&#10003;<\/span>A lease or mortgage in your name at your permanent address<\/li>\n<li><span class=\"wand-check\">&#10003;<\/span>Utility bills, bank statements, and credit card statements showing the address<\/li>\n<li><span class=\"wand-check\">&#10003;<\/span>Driver&#8217;s license and vehicle registration tied to your home state<\/li>\n<li><span class=\"wand-check\">&#10003;<\/span>Voter registration in your home state<\/li>\n<li><span class=\"wand-check\">&#10003;<\/span>Records of rent or mortgage payments made while you were on assignment<\/li>\n<li><span class=\"wand-check\">&#10003;<\/span>Receipts or payment records for temporary housing at your assignment location<\/li>\n<\/ul>\n<p style=\"font-size:0.87rem;color:#6b5c42;margin-top:0.4rem;\">The IRS needs to see that you are genuinely maintaining two residences simultaneously. Proof of duplicated expenses is among the most important things to have.<\/p>\n<h2 id=\"wand-stipends\"><span class=\"ez-toc-section\" id=\"Tax-free_stipend_types\"><\/span>Tax-free stipend types<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>When you have a valid tax home and are working on a temporary assignment away from it, you can typically receive the following as tax-free reimbursements:<\/p>\n<div class=\"wand-stipend-grid\">\n<div class=\"wand-stipend-card\"><span class=\"wand-stipend-icon\">&#127968;<\/span><\/p>\n<div class=\"wand-stipend-name\">Housing stipend<\/div>\n<div class=\"wand-stipend-desc\">Covers temporary housing at your assignment location. Rates are often benchmarked to GSA per diem rates for the assignment city.<\/div>\n<p><span class=\"wand-badge\">Tax-free<\/span><\/div>\n<div class=\"wand-stipend-card\"><span class=\"wand-stipend-icon\">&#127869;<\/span><\/p>\n<div class=\"wand-stipend-name\">Meals &amp; incidentals<\/div>\n<div class=\"wand-stipend-desc\">A daily allowance for food and miscellaneous expenses &#8212; paid for both working days and days off during the assignment.<\/div>\n<p><span class=\"wand-badge\">Tax-free<\/span><\/div>\n<div class=\"wand-stipend-card\"><span class=\"wand-stipend-icon\">&#128663;<\/span><\/p>\n<div class=\"wand-stipend-name\">Travel reimbursement<\/div>\n<div class=\"wand-stipend-desc\">Many agencies reimburse travel to and from assignment. IRS rate: <span class=\"wand-rate\">70&#162;\/mi in 2025<\/span>, <span class=\"wand-rate\">72.5&#162;\/mi in 2026<\/span>.<\/div>\n<p><span class=\"wand-badge\">Tax-free<\/span><\/div>\n<\/p><\/div>\n<p style=\"font-size:0.87rem;color:#6b5c42;\">Note: As a W-2 employee, you generally cannot deduct unreimbursed travel expenses on your federal return under current tax law (suspended 2018&#8211;2025). Some states still allow it on state returns.<\/p>\n<h2 id=\"wand-tradeoffs\"><span class=\"ez-toc-section\" id=\"What_reduces_the_value_of_low_taxable_income\"><\/span>What reduces the value of low taxable income<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Tax-free stipends are a significant financial benefit. But a lower taxable income creates real trade-offs worth understanding:<\/p>\n<table class=\"wand-table\">\n<thead>\n<tr>\n<th>Area affected<\/th>\n<th>How low taxable income creates a disadvantage<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Mortgage \/ loan applications<\/strong><\/td>\n<td>Banks look at taxable income only. Stipends are not counted, which may limit how much you qualify to borrow. <span class=\"wand-pill-warn\">Watch if buying a home<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Social Security benefits<\/strong><\/td>\n<td>Your SS check is calculated from your 35 highest-earning years of taxable income. Stipends are excluded &#8212; so a full career of travel nursing may yield lower benefits than expected.<\/td>\n<\/tr>\n<tr>\n<td><strong>Workers&#8217; compensation<\/strong><\/td>\n<td>If injured and unable to work, workers&#8217; comp is typically a percentage of your taxable pay. Stipends are not included in that calculation.<\/td>\n<\/tr>\n<tr>\n<td><strong>Overtime pay<\/strong><\/td>\n<td>In some states, overtime is calculated based on taxable wages only. A higher base rate means more money when you work extra hours.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>For most travel nurses in the middle years of their career, the stipend advantage still outweighs these trade-offs. But if you are approaching a mortgage application, thinking about retirement, or working significant overtime, it is worth running the numbers on a higher base rate.<\/p>\n<h2 id=\"wand-multi-state\"><span class=\"ez-toc-section\" id=\"Filing_taxes_in_multiple_states\"><\/span>Filing taxes in multiple states<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Most travel nurses need to file a federal return and state returns in each state where they worked during the year, plus their home state.<\/p>\n<p>Your home state return is typically filed as a <strong>resident return<\/strong>. Returns for states where you worked temporarily are filed as <strong>nonresident returns<\/strong>. Most states give you a credit for taxes paid to other states, so you generally do not pay double on the same income.<\/p>\n<div class=\"wand-states\">\n<h4><span class=\"ez-toc-section\" id=\"States_with_no_income_tax_as_of_2025\"><\/span>States with no income tax as of 2025<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<div class=\"wand-state-tags\">\n        <span class=\"wand-state-tag\">Alaska<\/span><span class=\"wand-state-tag\">Florida<\/span><span class=\"wand-state-tag\">Nevada<\/span><span class=\"wand-state-tag\">New Hampshire*<\/span><span class=\"wand-state-tag\">South Dakota<\/span><span class=\"wand-state-tag\">Tennessee*<\/span><span class=\"wand-state-tag\">Texas<\/span><span class=\"wand-state-tag\">Washington<\/span><span class=\"wand-state-tag\">Wyoming<\/span>\n      <\/div>\n<p class=\"wand-states-note\">* New Hampshire and Tennessee have nuances worth checking with a tax professional &#8212; they have historically taxed certain investment income even without a broad income tax.<\/p>\n<\/p><\/div>\n<p>If your tax home is in one of these states and you take assignments in other no-income-tax states, your income tax burden can be very low. Assignments in high-income-tax states like California mean you owe state tax on income earned there, even if your tax home is elsewhere.<\/p>\n<h2 id=\"wand-tips\"><span class=\"ez-toc-section\" id=\"Travel_nurse_tax_tips\"><\/span>Travel nurse tax tips<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>A few practical habits that make tax time significantly less painful:<\/p>\n<div class=\"wand-tips\">\n<div class=\"wand-tip\">\n<div class=\"wand-tip-num\">1<\/div>\n<div class=\"wand-tip-body\"><strong>Track your mileage from day one.<\/strong> Keep a mileage log or use an app. Include every trip to and from your assignment and note the purpose of each drive. The IRS mileage rate for 2025 is 70 cents per mile.<\/div>\n<\/div>\n<div class=\"wand-tip\">\n<div class=\"wand-tip-num\">2<\/div>\n<div class=\"wand-tip-body\"><strong>Keep all contracts and paperwork.<\/strong> Your start and end dates matter for proving temporary work status. Keep copies of every signed contract.<\/div>\n<\/div>\n<div class=\"wand-tip\">\n<div class=\"wand-tip-num\">3<\/div>\n<div class=\"wand-tip-body\"><strong>Save housing receipts for both locations.<\/strong> This is your proof of duplicated expenses: rent or mortgage payments at your tax home, and receipts for housing at your assignment.<\/div>\n<\/div>\n<div class=\"wand-tip\">\n<div class=\"wand-tip-num\">4<\/div>\n<div class=\"wand-tip-body\"><strong>Do not stay in one location beyond 12 months.<\/strong> This is the clearest way to protect your tax home and your non-taxable stipend status.<\/div>\n<\/div>\n<div class=\"wand-tip\">\n<div class=\"wand-tip-num\">5<\/div>\n<div class=\"wand-tip-body\"><strong>Return to your tax home regularly.<\/strong> There is no official minimum, but returning at least once per year and maintaining active financial ties to your home is the practical standard most tax professionals recommend.<\/div>\n<\/div>\n<div class=\"wand-tip\">\n<div class=\"wand-tip-num\">6<\/div>\n<div class=\"wand-tip-body\"><strong>Know what your agency is including in your W-2.<\/strong> Some agencies have included tax-free stipends in taxable wages by mistake. Review your W-2 carefully. If something looks wrong, ask for a corrected version before you file.<\/div>\n<\/div>\n<div class=\"wand-tip\">\n<div class=\"wand-tip-num\">7<\/div>\n<div class=\"wand-tip-body\"><strong>Work with a tax professional who knows travel healthcare.<\/strong> A CPA who understands travel nursing pays for itself. The rules are specific, multi-state filing is time-consuming, and getting it wrong can cost more than the professional&#8217;s fee.<\/div>\n<\/div><\/div>\n<h2 id=\"wand-faq\"><span class=\"ez-toc-section\" id=\"Frequently_asked_questions\"><\/span>Frequently asked questions<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"wand-faq\">\n<details>\n<summary>Do travel nurses qualify for tax-free stipends?<\/summary>\n<div class=\"wand-faq-answer\">Yes, if you have a valid tax home and are working on a temporary assignment away from it. The IRS requires you to be paying for housing at both your permanent home and your temporary assignment location simultaneously. Without a qualifying tax home, stipends become taxable income.<\/div>\n<\/details>\n<details>\n<summary>What no-income-tax states are best for a tax home?<\/summary>\n<div class=\"wand-faq-answer\">Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming currently have no state income tax. New Hampshire has no broad income tax but has some restrictions. If your tax home is in any of these states, you do not owe state income tax to your home state, which simplifies your state tax picture considerably.<\/div>\n<\/details>\n<details>\n<summary>Can I use my parents&#8217; house as my tax home?<\/summary>\n<div class=\"wand-faq-answer\">Yes, under specific conditions. You need to pay fair market rent &#8212; not just help around the house. The IRS expects a genuine landlord-tenant arrangement with documented payments. Small contributions like groceries or utilities typically do not qualify.<\/div>\n<\/details>\n<details>\n<summary>Can I work in one location for more than 12 months?<\/summary>\n<div class=\"wand-faq-answer\">If you expect an assignment to last more than 12 months, or if it actually runs that long, the IRS may consider that location your new tax home. This affects your eligibility for tax-free stipends there. Keeping assignments under 12 months and moving between them protects your status.<\/div>\n<\/details>\n<details>\n<summary>Do travel nurses get audited more often?<\/summary>\n<div class=\"wand-faq-answer\">Travel nursing as an industry does receive more IRS scrutiny, largely because the pay structure &#8212; large non-taxable stipend components alongside modest taxable wages &#8212; can look unusual to automated systems. Good documentation and working with a knowledgeable tax professional significantly reduces your audit risk.<\/div>\n<\/details><\/div>\n<p style=\"margin-top:1.5rem;font-size:0.95rem;color:#3d3220;\">The mechanics of travel nurse taxes are learnable. Keeping your documentation organized throughout the year is the hardest part for most nurses, and it is much easier to do in real time than to reconstruct later. Understanding <a href=\"https:\/\/www.wanderly.us\/blog\/need-know-rate-comes-travel-nursing-pay-packages\/\">how your pay package is structured<\/a> from the start, and working with a tax professional who knows travel healthcare, puts you in a strong position when April arrives. If you are still getting your footing with the contract side, Wanderly&#8217;s <a href=\"https:\/\/www.wanderly.us\/blog\/how-to-break-down-a-travel-nursing-contract\/\">travel nursing contracts guide<\/a> is a good companion to this one.<\/p>\n<div class=\"wand-bottom-cta\">\n<div class=\"wand-bottom-cta-text\"><strong>Ready to find your next assignment?<\/strong><\/p>\n<p>Compare pay packages from top agencies and find your next contract on Wanderly.<\/p>\n<\/div>\n<p>      <a href=\"https:\/\/www.wanderly.us\/nurse\/jobs\/search\" class=\"wand-btn-orange-lg\">Search travel nurse jobs &#8594;<\/a>\n    <\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- \/layout -->\n<\/div>\n<p><!-- \/art --><\/p>\n<!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content -->","protected":false},"excerpt":{"rendered":"<p>In this guide How pay is structured What is a tax home? Tax-free stipend types Trade-offs of low taxable income Filing in multiple states Tax tips FAQ Heads up: This guide is for general informational purposes only and does not constitute tax or legal advice. Tax rules change and every situation is different. Consult a [&hellip;]<!-- AddThis Advanced Settings generic via filter on get_the_excerpt --><!-- AddThis Share Buttons generic via filter on get_the_excerpt --><\/p>\n","protected":false},"author":{"author_name":"adlyd","author_description":"","author_user_level":10,"author_avatar":"https:\/\/secure.gravatar.com\/avatar\/755ded5959debd2bf4552fb4e962e8dd10252b87105d0a8855badcfa3455cb03?s=96&r=g"},"featured_media":1666,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[19],"tags":[125,118,117,115,62,116,111,71],"class_list":["post-1665","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-travel-nursing-taxes","tag-nurses","tag-nursing","tag-tax-tips","tag-taxes","tag-travel-nurse","tag-travel-nurse-tax-guide","tag-travel-nursing","tag-wanderly-nurse"],"featured_image_src":"https:\/\/www.wanderly.us\/blog\/wp-content\/uploads\/2018\/11\/Screen-Shot-2018-11-12-at-5.19.00-PM.png","author_info":{"display_name":"Adlyd","author_link":"https:\/\/www.wanderly.us\/blog\/author\/adlyd\/"},"featured_image":{"size_thumbnail":"https:\/\/www.wanderly.us\/blog\/wp-content\/uploads\/2018\/11\/Screen-Shot-2018-11-12-at-5.19.00-PM-150x150.png","size_medium":"https:\/\/www.wanderly.us\/blog\/wp-content\/uploads\/2018\/11\/Screen-Shot-2018-11-12-at-5.19.00-PM-300x198.png","size_large":"https:\/\/www.wanderly.us\/blog\/wp-content\/uploads\/2018\/11\/Screen-Shot-2018-11-12-at-5.19.00-PM-1024x675.png","size_full":"https:\/\/www.wanderly.us\/blog\/wp-content\/uploads\/2018\/11\/Screen-Shot-2018-11-12-at-5.19.00-PM.png"},"loftocean-view-count":["66036"],"category":[{"id":19,"slug":"travel-nursing-taxes","name":"Money &amp; Taxes"}],"post_tag":[{"id":125,"slug":"nurses","name":"nurses"},{"id":118,"slug":"nursing","name":"nursing"},{"id":117,"slug":"tax-tips","name":"tax tips"},{"id":115,"slug":"taxes","name":"taxes"},{"id":62,"slug":"travel-nurse","name":"Travel nurse"},{"id":116,"slug":"travel-nurse-tax-guide","name":"travel nurse tax guide"},{"id":111,"slug":"travel-nursing","name":"travel nursing"},{"id":71,"slug":"wanderly-nurse","name":"wanderly nurse"}],"_links":{"self":[{"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/posts\/1665","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/users\/42"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/comments?post=1665"}],"version-history":[{"count":16,"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/posts\/1665\/revisions"}],"predecessor-version":[{"id":7849,"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/posts\/1665\/revisions\/7849"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/media\/1666"}],"wp:attachment":[{"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/media?parent=1665"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/categories?post=1665"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.wanderly.us\/blog\/wp-json\/wp\/v2\/tags?post=1665"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}