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Travel nurses face a higher audit risk than average taxpayers due to the complexity of their tax situations — tax-free stipends, multi-state income, and significant deductions are all areas the IRS scrutinizes. Being prepared is your best defense.

Common Audit Triggers

Document Retention

The IRS generally has 3 years from your filing date to audit a return (6 years if they suspect substantial underreporting). Tax professionals generally recommend retaining records for at least 3 years, and up to 6 years for travel nurse documentation.

What to Keep

Building Your Defense

1. Establish Your Tax Home Early

TaxHomeBase’s Tax Home feature lets you document your permanent residence from the start. The IRS gives more weight to contemporaneous evidence — documentation created at or near the time of the events.

2. Track Everything as It Happens

  • The IRS values records made at or near the time of each event
  • Receipt uploads and mileage logs are strongest when created the same day
  • Updating visit dates promptly creates a contemporaneous record
  • Monthly tax home cost tracking builds a consistent paper trail

3. Monitor Your Compliance Score

TaxHomeBase’s 100-point weighted audit readiness score checks:
  • 7 core tax home criteria
  • 4 documentation completeness criteria
Each failing criterion represents a potential audit vulnerability. An 11/11 score indicates strong audit preparedness.

4. Reconcile Income Documents

Use the Income Documents page to:
  • Track expected W-2s/1099s per agency
  • Upload documents as they arrive
  • Reconcile reported wages against your tracked income
  • Flag discrepancies (>1% variance)

5. Export Your Package

Before filing, generate your Audit-Ready Tax Package:
  • PDF — Summary, state breakdown, audit defense checklist, GSA compliance, mileage log
  • CSV exports — Expense detail, state income breakdown, mileage log
  • ZIP download — Everything bundled together

If You’re Audited

  1. Context — Correspondence audits (by mail) are the most common and least invasive type
  2. Deadlines matter — The IRS typically gives 30 days to respond; extensions may be available
  3. Professional help — A CPA specializing in travel nurses understands the specific rules and can represent you
  4. Organized records help — TaxHomeBase’s export package organizes documentation in an audit-friendly format
  5. Scope — Tax professionals generally advise responding only to what is specifically requested