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Yes, if you can prove you contribute to household expenses (mortgage, rent, utilities) and maintain genuine ties there. Keep receipts and documentation. Many travel nurses successfully use their parents' or family members' homes as their tax home, but you must have a legitimate financial connection, not just use the address for mail.

Stipends exceeding GSA per diem limits may be considered taxable income by the IRS. High-cost areas like San Francisco, NYC, and LA have higher GSA limits, so always check gsa.gov for your specific assignment location. If your agency offers stipends above GSA rates, document your actual housing costs to justify the higher amounts in case of audit.

Yes, typically you must file a non-resident tax return in each state where you worked and earned income, plus a resident return in your tax home state. Some states have reciprocity agreements. Your tax home state usually gives you credit for taxes paid to other states to avoid double taxation. States without income tax (FL, TX, TN, etc.) simplify this significantly.

Florida has no state income tax, making it attractive for travel nurses who want to maximize their take-home pay. To establish Florida residency, you need a physical address, Florida driver's license, voter registration, and proof you spend significant time there. Simply having a mailing address isn't enough. You need to demonstrate intent to make it your permanent home.

While not an official IRS requirement, most agencies require your assignment to be at least 50 miles from your tax home to qualify for tax-free stipends. This distance helps prove you're 'duplicating expenses' by maintaining both your permanent home and temporary assignment housing. Some agencies use 40 or 60 miles, so check with your recruiter.

If you work in the same general area for more than 12 months, the IRS considers that location your new tax home, and you lose eligibility for tax-free stipends. Extensions that push you past 12 months in one location can have significant tax implications. Plan your contracts carefully to avoid this situation.

The Tax Cuts and Jobs Act (TCJA) suspended unreimbursed employee expense deductions from 2018-2025 for W-2 employees. This means most travel nurses can't deduct job-related expenses on federal returns. However, some states still allow these deductions, and the rules may change when TCJA provisions expire. Consult a tax professional for your specific situation.

Travel nurses have an unusual income pattern: relatively low taxable hourly wages combined with high non-taxable stipends. This ratio can trigger IRS scrutiny. The IRS may challenge your tax home status and require proof that you maintain a legitimate permanent residence. Keep meticulous records: lease agreements, utility bills, bank statements, and travel receipts for 3-6 years.