Plain-language tax guides for nurses on the move
18 guides on tax homes, stipends, per diem, mileage, overtime, and 1099 side work. Each one has key takeaways, a diagram, its official sources, and the date it was last verified.
These guides are research, not tax advice. Rules depend on your facts, and figures are labeled with their tax year. Confirm with a CPA or EA before filing.
Tax home & travel pay
Where your tax home is, how long an assignment can last, and when stipends stay tax-free.
Your tax home (the three-factor test)
The three-factor test, itinerant status, and how to keep a real tax home while you travel.
The one-year rule (temporary vs. indefinite)
When an assignment is temporary vs. indefinite, and why extensions matter.
Stipends, per diem, and accountable plans (W-2 travel)
Why travel stipends can be tax-free under an accountable plan, and when they become wages.
Per diem rates (GSA)
How GSA lodging and M&IE rates work by federal fiscal year.
Low hourly + high stipend offers (Rev. Rul. 2012-25)
Low hourly + high stipend offers, and what Rev. Rul. 2012-25 says.
Common travel-nurse tax mistakes
Seven common mistakes that can lead to IRS problems for travel nurses, and why.
W-2 paychecks & overtime
What a W-2 nurse can and can't deduct, and the overtime deduction.
No tax on overtime (2025–2028)
Deducting the FLSA-required overtime premium, the cap, and W-2 code TT.
W-2 employee expenses (not deductible)
Why W-2 job costs aren't deductible, and what to do instead.
What the 2025 tax law (OBBBA) changed for nurses
Overtime, W-2 expenses, the standard deduction, QBI, and other OBBBA items, in one table.
Mileage & driving
Business miles, commuting, and the rate in effect on the trip date.
1099 & side work
Schedule C expenses, home office, self-employment tax, QBI, and retirement for 1099 income.
W-2 vs. 1099 offers: compare on after-tax math
Why a 1099 rate needs to be higher than a W-2 rate to come out even, with a worked example.
1099 business expenses (Schedule C)
Ordinary and necessary 1099 expenses, scrubs, education, and 1099-NEC.
Home office (simplified method)
The simplified method and the regular-and-exclusive-use test.
Self-employment tax and the QBI deduction
Self-employment tax, coordinating with your W-2, and the QBI deduction.
Retirement for 1099 income: SEP-IRA vs. Solo 401(k)
SEP-IRA vs. Solo 401(k) for 1099 income, with the shared deferral limit.
Paying & records
Estimated tax, the safe harbor, and records that hold up.
State notes
State-specific notes, starting with Texas.