Your tax home is the single most important factor in keeping your stipends tax-free. The IRS defines it as your “regular place of business” or, for travel nurses, the area where you maintain a permanent residence with ongoing financial ties. Without a valid tax home, all of your stipends become taxable income.
For a deeper explanation of what a tax home is and why it matters, see Tax Home Explained. Setting Up Your Tax Home
Go to Tax Home and enter your permanent residence details:
| Field | Required | Description |
|---|
| Address | Yes | Street address of your permanent home |
| City | Yes | City name |
| State | Yes | 2-letter state code |
| Rent Amount | No | Monthly rent or mortgage (in dollars, stored as cents) |
| Last Visit Date | No | Date of your most recent visit home |
| Voter Registration | No | Whether you’re registered to vote at this address |
| Driver’s License State | No | State on your driver’s license |
| Property Rented Out | No | Whether the property is rented to tenants |
If your property is rented out to tenants, the IRS may view it as an investment property rather than your personal residence, weakening your tax home claim.
Tax Home Strength Indicator
The Tax Home Strength card evaluates 5 factors with three levels each (strong, weak, critical):
- Rent vs. FMR — Is your rent reasonable compared to local Fair Market Rent?
- Visit frequency — Are you visiting regularly (every 30 days)?
- Documentation ties — Do you have voter registration and matching driver’s license?
- Property status — Is the property not rented out?
- Cost records — Are you tracking tax home maintenance costs?
Verdicts:
- Strong — 0 critical factors, 1 or fewer weak
- Moderate — 0 critical, 2+ weak
- Needs Attention — 1 critical factor
- At Risk — 2+ critical factors
Stipend Eligibility
The Stipend Eligibility card evaluates 6 IRS criteria and gives a verdict:
| Verdict | Score | Color |
|---|
| Eligible | 5–6 / 6 | Green |
| At Risk | 4 / 6 | Amber |
| Not Eligible | 3 or fewer | Red |
Cost-Benefit Analysis
The top card on the Tax Home page compares two scenarios:
- Base pay is taxable
- Stipends remain tax-free
- All mileage, expenses, and tax home costs are deductible
- State taxes computed on base pay only
- Full compensation is taxable (base + housing + M&IE)
- No stipend protection
- Only non-visit mileage and expenses deductible
- State taxes computed on full compensation
- Net benefit — Green “+X,XXX"orred"−X,XXX”
- ROI — Percentage return on your tax home maintenance costs
- Cost breakdown — Rent, utilities, insurance, return trips, visit mileage
The analysis shows “Free benefit” when your maintenance cost is $0 (e.g., family member covers rent).
Tax Home Abandonment Checklist
A conditional “Tax Home at Risk” card appears when risk conditions are detected:
- Visit overdue (>30 days since last visit)
- No rent being paid
- Property rented out to tenants
- No maintenance costs recorded
- No supporting documents uploaded
- No return trip mileage logged
Each item shows the IRS consequence and a direct action button to fix it.
Document Uploads
Upload supporting documentation to strengthen your tax home claim:
- Rent receipts — Monthly proof of payment
- Utility bills — Shows ongoing residential use
Documents are stored securely in S3 with presigned URLs for viewing. Upload via the document form, specifying the type, month, and year.
Tax Home Costs
Track monthly maintenance costs in 5 categories:
| Category | Examples |
|---|
| Rent | Monthly rent or mortgage payment |
| Utilities | Electric, gas, water, internet |
| Insurance | Homeowner’s or renter’s insurance |
| Return Trips | Travel costs for visits home |
| Other | Maintenance, property tax, etc. |
Collapsible Sections
The Tax Home page uses progressive disclosure — sections collapse to reduce density. Tap any section header to expand or collapse it. 
