Travel nurse tax rules are complex and consequential. The tax-free housing and meal stipends that make travel nursing financially attractive exist inside a specific IRS framework that requires active maintenance. If you violate the rules — even unknowingly — all your stipends can become retroactively taxable.
The core concept is the tax home. The IRS defines your tax home as your main place of business, which is generally the area where you permanently live and work when not on assignment. To receive tax-free stipends, you must pay duplicate living expenses: maintaining your home while also paying for housing at your assignment location.
This is informational only — not tax advice. Consult a CPA who specializes in travel nurse taxation.