> ## Documentation Index
> Fetch the complete documentation index at: https://docs.taxhomebase.com/llms.txt
> Use this file to discover all available pages before exploring further.
# Tax Home
> Set up and maintain your tax home — the foundation of your tax-free stipend eligibility.
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](/tax-education/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):
1. **Rent vs. FMR** — Is your rent reasonable compared to local Fair Market Rent?
2. **Visit frequency** — Are you visiting regularly (every 30 days)?
3. **Documentation ties** — Do you have voter registration and matching driver's license?
4. **Property status** — Is the property not rented out?
5. **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 |
When not eligible, the card shows your total stipends at risk and estimated additional tax impact. Each failing criterion shows a plain-English IRS consequence.
## 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
The card shows:
* **Net benefit** — Green "+$X,XXX" or red "-$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. |
These costs feed into the cost-benefit analysis and are included in your deduction calculations for 1099 users.
## Collapsible Sections
The Tax Home page uses progressive disclosure — sections collapse to reduce density. Tap any section header to expand or collapse it.