Tax Scenario Reference

TaxHomeBase’s tax engine is validated against a library of real-world travel nurse scenarios. Each scenario defines a nurse’s situation — employment type, filing status, tax home, assignments, expenses — and the verified tax outcome. These scenarios are also run as automated tests on every code change to prevent regressions.

All dollar amounts in scenarios are weekly rates unless noted. Stipend amounts are set within GSA per diem limits unless the scenario specifically tests GSA compliance.

Basic Tax Situations

W-2 Nurse with Valid Tax Home

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio (rent $800/mo, visited 15 days ago, voter reg, OH license)
Assignment	Kaiser Sacramento, CA — 13 weeks
Base pay	$1,500/wk
Housing stipend	$1,000/wk
M&IE stipend	$450/wk

Expected Outcome
Federal tax	Greater than $0
Total stipends	Greater than $0 (tax-free)
CA state tax	Greater than $0
CA filing required	Yes
Deduction method	Standard (TCJA)

What this verifies: A compliant W-2 nurse with a valid tax home receives tax-free stipends. Federal and California state taxes are computed on base pay only. A CA non-resident return is required.

No-Income-Tax State (Texas)

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Texas
Assignment	MD Anderson, Houston, TX — 26 weeks
Base pay	$1,700/wk

Expected Outcome
Total state tax	$0
TX filing required	No
Federal tax	Greater than $0

What this verifies: Texas has no income tax. State tax is zero and no non-resident return is needed.

No Assignments — Zero State

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio (valid)
Assignments	None

Expected Outcome
Taxable income	$0
Stipends	$0
Federal tax	$0
State tax	$0
Quarterly payment	$0

What this verifies: With no assignments, all tax values are zero. The engine handles the empty state cleanly.

Employment Classification

1099 Contractor — SE Tax, Schedule C, QBI

Input	Value
Filing status	Single
Employment type	1099
Tax home	Ohio
Assignment	Cleveland Clinic Weston, Jacksonville, FL — 26 weeks
Base pay	$1,500/wk
Expenses	$1,200 travel
Tax home costs	$850 rent
Mileage	800 mi (tax home visits)

Expected Outcome
SE tax	Greater than $0
Deduction method	Business expense (Schedule C)
QBI deduction	Greater than $0 (income below threshold)
Federal tax	Greater than $0
State tax	$0 (Florida)

What this verifies: 1099 contractors pay self-employment tax. Business expenses reduce Schedule C income before SE tax. The 20% QBI deduction applies because income is below the $191,950 threshold.

1099 Above QBI Phase-Out Threshold

Input	Value
Filing status	Single
Employment type	1099
Assignment	Cedars-Sinai, Los Angeles, CA — 51 weeks
Base pay	$4,000/wk

Expected Outcome
QBI deduction	$0
SE tax	Greater than $0
Deduction method	Business expense

What this verifies: When net self-employment income exceeds the QBI threshold ($191,950 for single filers), the 20% QBI deduction is fully phased out.

1099 High Earner Above SS Wage Base

Input	Value
Filing status	Single
Employment type	1099
Assignments	Mayo Clinic FL (26 wks, $4,000/wk) + Houston Methodist TX (26 wks,$ 4,200/wk)
Total base pay	~$210,000/year

Expected Outcome
SE tax	Greater than $0
Taxable income	Greater than $170,000
State tax	$0 (FL + TX)

What this verifies: Social Security tax (12.4%) is capped at the wage base ($176,100 in 2025). Medicare (2.9%) continues on all earnings. Both assignments are in no-tax states.

1099 Low Income — Full QBI

Input	Value
Filing status	Single
Employment type	1099
Assignment	Mercy Health, Cleveland, OH — 13 weeks
Base pay	$2,000/wk
Expenses	$500 travel
Tax home costs	$700 rent

Expected Outcome
QBI deduction	Greater than $0
SE tax	Greater than $0
Federal tax	Greater than $0

What this verifies: A low-income 1099 nurse below the QBI threshold receives the full 20% QBI deduction on qualified business income.

Filing Status

Head of Household

Input	Value
Filing status	Head of household
Employment type	W-2
Assignment	Texas Children’s, Houston, TX — 26 weeks
Base pay	$1,600/wk

Expected Outcome
Federal tax	Greater than $0
State tax	$0 (Texas)
Deduction method	Standard

What this verifies: Head of household filers receive a higher standard deduction (

22,500 in 2025 vs.

15,000 for single), reducing federal tax.

Married Filing Jointly

Input	Value
Filing status	Married filing jointly
Employment type	W-2
Assignment	Tampa General, FL — 26 weeks
Base pay	$1,500/wk

Expected Outcome
Federal tax	Greater than $0
State tax	$0 (Florida)
Stipends	Greater than $0
Deduction method	Standard

What this verifies: Married filing jointly receives the highest standard deduction ($30,000 in 2025). Even with a 26-week assignment, a significant portion of income is covered by the deduction.

Multi-State Situations

Two States in One Year (CA + NY)

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment 1	Cedars-Sinai, Los Angeles, CA — 13 weeks, $1,600/wk
Assignment 2	NYU Langone, New York, NY — 12 weeks, $1,700/wk

Expected Outcome
State count	2
CA filing required	Yes
NY filing required	Yes
Total state tax	Greater than $0

What this verifies: Income from each state is tracked separately. Non-resident returns are required in both California and New York.

Virginia Home, DC Assignment

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Virginia
Assignment	MedStar Georgetown, Washington, DC — 13 weeks, $1,800/wk

Expected Outcome
DC filing required	Yes
Total state tax	Greater than $0

What this verifies: DC has its own income tax. A nurse working in DC owes DC non-resident tax regardless of home state.

Multiple Assignments, Same State

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment 1	Kaiser Sacramento, CA — 13 weeks, $1,500/wk
Assignment 2	Stanford Health, Sacramento, CA — 12 weeks, $1,600/wk

Expected Outcome
State count	1
CA filing required	Yes
Total state tax	Greater than $0

What this verifies: Income from multiple assignments in the same state is aggregated into a single state entry. Only one CA non-resident return is needed.

State-Level Deductions

W-2 in California — No AGI Floor

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	UCSF Medical, San Francisco, CA — 26 weeks, $1,800/wk
Expenses	$2,000 travel +$ 500 licensing
Tax home costs	$800 rent
Mileage	500 mi (work travel)

Expected Outcome
CA filing required	Yes
CA state deduction applies	Yes
Deduction method	Standard (federal)

What this verifies: California doesn’t conform to TCJA. W-2 employees can deduct business expenses on the CA state return from the first dollar — no 2% AGI floor.

W-2 in New York — 2% AGI Floor

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	Mount Sinai, New York, NY — 26 weeks, $1,750/wk
Expenses	$3,000 travel +$ 1,000 licensing
Tax home costs	$1,200 rent
Mileage	600 mi (work travel)

Expected Outcome
NY filing required	Yes
NY state deduction applies	Yes
Deduction method	Standard (federal)

What this verifies: New York allows W-2 expense deductions but applies a 2% AGI floor. Only the amount exceeding 2% of federal AGI is deductible on the NY state return.

1099 in NY — W-2 Deduction Does Not Apply

Input	Value
Filing status	Single
Employment type	1099
Tax home	Ohio
Assignment	Mount Sinai, New York, NY — 26 weeks, $1,750/wk
Expenses	$2,000 travel

Expected Outcome
NY state deduction applies	No
Deduction method	Business expense (Schedule C)
SE tax	Greater than $0

What this verifies: 1099 contractors deduct expenses on Schedule C, not via state-specific W-2 deduction rules. The NY W-2 deduction does not apply to 1099 workers.

Tax Home Compliance

Itinerant Nurse — No Tax Home

Input	Value
Filing status	Single
Employment type	W-2
Tax home	None
Assignment	Memorial Hermann, Houston, TX — 26 weeks, $1,600/wk

Expected Outcome
Stipend risk alert	Yes
Compliance score	Below 100%
State tax	$0 (Texas)

What this verifies: Without an established tax home, the IRS may treat all stipends as taxable income. TaxHomeBase flags the stipend risk.

Long Assignment — 12-Month Rule

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	General Hospital, Los Angeles, CA — 52 weeks (full year)

Expected Outcome
Long assignment alert	Yes
CA filing required	Yes

What this verifies: The IRS 12-month rule states that if assignments at one location exceed 12 months, that location becomes the nurse’s tax home. A year-long assignment triggers a warning alert.

Property Rented Out — Disqualification Risk

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio (rent $1,000/mo, property rented out)
Assignment	Cleveland Clinic Main, Houston, TX — 26 weeks

Expected Outcome
Property rented out alert	Yes
Compliance score	Below 100%

What this verifies: Renting out the tax home property may disqualify it as an IRS tax home. TaxHomeBase flags this as a compliance risk.

No Visit Recorded — Overdue Alert

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio (no visit date recorded)
Assignment	Rush University Medical, Chicago, IL — 13 weeks

Expected Outcome
Visit overdue alert	Yes
IL filing required	Yes
State tax	Greater than $0

What this verifies: The IRS recommends returning to the tax home every 30 days. When no visit is on record, TaxHomeBase generates a visit overdue alert.

Expensive Tax Home — Negative Net Benefit

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	Rural Community Hospital, San Antonio, TX — 9 weeks, $1,300/wk
Housing stipend	$700/wk
M&IE stipend	$300/wk
Tax home costs	$24,000 rent +$ 3,000 utilities + $2,000 insurance +$ 4,000 return trips
Mileage	1,200 mi (tax home visits)

Expected Outcome
Tax home analysis available	Yes
Net benefit	Negative (costs exceed savings)
Tax savings	Greater than $0
Cost of maintaining	Greater than $0

What this verifies: When tax home maintenance costs (rent, utilities, return trips, visit mileage) exceed the tax savings from keeping stipends tax-free, the net benefit is negative. The nurse may be better off going itinerant — TaxHomeBase’s cost-benefit analysis shows this clearly.

Additional Filing Statuses

Married Filing Separately

Input	Value
Filing status	Married filing separately
Employment type	W-2
Tax home	Texas
Assignment	Baylor Scott & White, Dallas, TX — 26 weeks, $1,600/wk

Expected Outcome
Federal tax	Greater than $0
State tax	$0 (Texas)
Deduction method	Standard

What this verifies: Married filing separately receives the same standard deduction as single filers ($15,200 in 2025). This filing status is sometimes used when spouses want separate tax liability.

Edge Cases & Special Situations

Assignment Spanning Year Boundary

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	Johns Hopkins, Baltimore, MD — Nov 2024 through Mar 2025
Base pay	$1,700/wk

Expected Outcome
Federal tax	Greater than $0
MD filing required	Yes
State tax	Greater than $0

What this verifies: Only the portion of the assignment within the selected tax year is counted. For year 2025, the Jan 1 through Mar 31 portion (~13 weeks) is included. The November–December 2024 portion appears only in the 2024 tax year.

Assignment with Bonuses

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Texas
Assignment	Parkland Memorial, Dallas, TX — 13 weeks, $1,600/wk
Sign-on bonus	$5,000
Completion bonus	$3,000
Referral bonus	$1,000

Expected Outcome
Total bonuses	Greater than $0 ($ 9,000 total)
Federal tax	Greater than $0
State tax	$0 (Texas)

What this verifies: All three bonus types (sign-on, completion, referral) are tracked separately and added to taxable income.

Zero-Stipend Assignment — No Risk

Input	Value
Filing status	Single
Employment type	W-2
Tax home	None (itinerant)
Assignment	VA Medical Center, Houston, TX — 26 weeks, $2,500/wk base only
Stipends	None

Expected Outcome
Total stipends	$0
Stipend risk alert	No
Federal tax	Greater than $0

What this verifies: Without stipends, there is nothing at risk from tax home compliance issues. No stipend risk alert fires even though the nurse has no tax home.

Very Short Assignment — 2 Weeks

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Texas
Assignment	Methodist Hospital, San Antonio, TX — 2 weeks, $1,800/wk

Expected Outcome
Federal tax	$0
State tax	$0 (Texas)
Stipends	Greater than $0

What this verifies: A 2-week assignment generates only

3,600 in taxable income, which falls entirely below the

15,200 standard deduction. Federal tax is zero.

Tax Year 2024 — Different Rates

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	Ohio State Wexner, Columbus, OH — 25 weeks, $1,550/wk
Mileage	1,000 mi (work travel)

Expected Outcome
Federal tax	Greater than $0
Mileage deduction	$670 (1,000 mi ×$ 0.67/mi)
Total miles	1,000

What this verifies: 2024 uses different tax parameters: standard deduction

14,600 (vs

15,200 in 2025), IRS mileage rate

0.67/mile (vs

0.70). The engine correctly applies year-specific values.

Self-Employment Deep Dives

1099 Business Loss — Expenses Exceed Income

Input	Value
Filing status	Single
Employment type	1099
Tax home	Ohio
Assignment	Baptist Health, Jacksonville, FL — 4 weeks, $1,500/wk
Expenses	$10,000 travel
Tax home costs	$2,000 rent

Expected Outcome
SE tax	$0
QBI deduction	$0
Federal tax	$0

What this verifies: When business expenses (

12,000) exceed total income (

6,000), net self-employment income is zero. No SE tax, QBI deduction, or federal tax applies.

1099 Additional Medicare Tax Trigger

Input	Value
Filing status	Single
Employment type	1099
Tax home	Texas
Assignment	Memorial Hermann, Houston, TX — 50 weeks, $4,400/wk

Expected Outcome
Additional Medicare tax	Greater than $0
SE tax	Greater than $0
State tax	$0 (Texas)

What this verifies: When SE base (92.35% of net SE income) exceeds

200,000, an additional 0.9% Medicare surtax applies on the excess. At

4,400/wk for 50 weeks (

220,000), the SE base reaches ~

203,170, triggering the surtax.

MFJ 1099 — Higher QBI Threshold

Input	Value
Filing status	Married filing jointly
Employment type	1099
Tax home	Florida
Assignment	Jackson Memorial, Miami, FL — 50 weeks, $3,200/wk

Expected Outcome
QBI deduction	Greater than $0
SE tax	Greater than $0
State tax	$0 (Florida)

What this verifies: Married filing jointly has a QBI threshold of

383,900 (vs

191,950 for single). A nurse earning $160,000 net SE income would lose QBI filing single but retains the full 20% deduction when filing jointly.

1099 with Significant Mileage

Input	Value
Filing status	Single
Employment type	1099
Tax home	Ohio
Assignment	University Hospitals, Cleveland, OH — 26 weeks, $1,600/wk
Mileage	3,000 mi work travel + 2,000 mi tax home visits = 5,000 total

Expected Outcome
Total miles	5,000
Mileage deduction	$3,500 (5,000 mi ×$ 0.70/mi)
SE tax	Greater than $0

What this verifies: The IRS standard mileage rate generates a significant Schedule C deduction that reduces SE income. At 5,000 miles and

0.70/mile (2025 rate), the

3,500 deduction directly reduces self-employment tax.

State-Level Deductions (Extended)

W-2 in Alabama — 2% AGI Floor

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	UAB Hospital, Birmingham, AL — 13 weeks, $1,550/wk
Expenses	$2,500 travel +$ 800 licensing
Tax home costs	$750 rent
Mileage	400 mi (work travel)

Expected Outcome
AL filing required	Yes
AL state deduction applies	Yes
Deduction method	Standard (federal)

What this verifies: Alabama does not conform to TCJA and still allows W-2 expense deductions on the state return, with a 2% AGI floor (same rule as New York).

W-2 in Hawaii — 2% AGI Floor

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	Queen’s Medical Center, Honolulu, HI — 13 weeks, $1,750/wk
Expenses	$3,500 travel +$ 1,000 licensing
Tax home costs	$700 rent
Mileage	300 mi (work travel)

Expected Outcome
HI filing required	Yes
HI state deduction applies	Yes
Deduction method	Standard (federal)

What this verifies: Hawaii does not conform to TCJA and still allows W-2 expense deductions on the state return, with the same 2% AGI floor as New York and Alabama.

W-2 in Illinois — No State Deduction

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	Northwestern Memorial, Chicago, IL — 13 weeks, $1,700/wk
Expenses	$2,000 travel +$ 800 licensing

Expected Outcome
IL filing required	Yes
IL state deduction applies	No
Deduction method	Standard (federal)

What this verifies: Illinois conforms to TCJA. Even with significant tracked expenses, no W-2 expense deduction applies on the IL state return. Only five states (NY, CA, AL, HI, AR) allow this deduction.

Multi-State (Extended)

1099 Multi-State — Florida + California

Input	Value
Filing status	Single
Employment type	1099
Tax home	Ohio
Assignment 1	Baptist Health Miami, FL — 13 weeks, $1,600/wk
Assignment 2	Cedars-Sinai, Los Angeles, CA — 13 weeks, $1,800/wk

Expected Outcome
SE tax	Greater than $0
FL filing required	No
CA filing required	Yes
State tax	Greater than $0 (CA only)

What this verifies: For 1099 contractors, SE tax applies to total income from all assignments. Florida generates no state tax, so only California contributes to the state tax total.

Three States in One Year (CA + NY + IL)

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment 1	UCSF Medical, San Francisco, CA — 13 weeks, $1,800/wk
Assignment 2	NYU Langone, New York, NY — 13 weeks, $1,700/wk
Assignment 3	Rush University Medical, Chicago, IL — 13 weeks, $1,650/wk

Expected Outcome
State count	3
CA filing required	Yes
NY filing required	Yes
IL filing required	Yes
State tax	Greater than $0

What this verifies: Income from each state is tracked separately. Three non-resident state returns are required. Each state’s tax is computed independently using that state’s brackets and the income earned there.

W-2 Multi-State — CA (Deduction) + TX (No Tax)

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment 1	UCSF Medical, San Francisco, CA — 13 weeks, $1,800/wk
Assignment 2	Methodist Hospital, Houston, TX — 13 weeks, $1,600/wk
Expenses	$2,000 travel +$ 800 licensing

Expected Outcome
State count	2
CA state deduction applies	Yes
TX filing required	No
State tax	Greater than $0 (CA only)

What this verifies: When working in multiple states, the CA W-2 expense deduction applies to the California portion of income, while Texas generates no state tax or filing requirement.

GSA Compliance

Stipends Exceed GSA Per Diem Limits

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio
Assignment	Memorial Hermann, Houston, TX — 26 weeks
Housing stipend	$1,500/wk ($ 214/day)
M&IE stipend	$700/wk ($ 100/day)

Expected Outcome
GSA exceeds alert	Yes
State tax	$0 (Texas)

What this verifies: The GSA per diem rate for Houston is

143/day lodging and

74/day M&IE. This nurse’s stipends exceed both limits (

214/day housing,

100/day M&IE). The IRS allows tax-free stipends only up to GSA rates — the excess is flagged.

Tax Home Cost-Benefit Analysis

Positive Net Benefit — Large Stipends, Low Costs

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Ohio (rent $500/mo)
Assignment	Stanford Health, Sacramento, CA — 26 weeks, $1,600/wk
Housing stipend	$1,300/wk
M&IE stipend	$500/wk
Mileage	400 mi (tax home visits)

Expected Outcome
Tax home analysis available	Yes
Net benefit	Positive
Tax savings	Greater than $0
Cost of maintaining	Greater than $0

What this verifies: With large stipends (

46,800/year tax-free) and low maintenance costs (

500 rent + $280 visit mileage), the tax savings far exceed maintenance costs. The net benefit is clearly positive.

High ROI Tax Home

Input	Value
Filing status	Single
Employment type	W-2
Tax home	Texas (rent $400/mo)
Assignment	Cedars-Sinai, Los Angeles, CA — 26 weeks, $1,800/wk
Housing stipend	$1,400/wk
M&IE stipend	$500/wk

Expected Outcome
Tax home analysis available	Yes
ROI	Greater than 0%
Net benefit	Positive

What this verifies: With minimal tax home costs ($400/month rent, no other expenses) and large tax-free stipends, the return on investment for maintaining the tax home is extremely high — every dollar spent on maintenance generates many dollars in tax savings.

​Basic Tax Situations

​W-2 Nurse with Valid Tax Home

​No-Income-Tax State (Texas)

​No Assignments — Zero State

​Employment Classification

​1099 Contractor — SE Tax, Schedule C, QBI

​1099 Above QBI Phase-Out Threshold

​1099 High Earner Above SS Wage Base

​1099 Low Income — Full QBI

​Filing Status

​Head of Household

​Married Filing Jointly

​Multi-State Situations

​Two States in One Year (CA + NY)

​Virginia Home, DC Assignment

​Multiple Assignments, Same State

​State-Level Deductions

​W-2 in California — No AGI Floor

​W-2 in New York — 2% AGI Floor

​1099 in NY — W-2 Deduction Does Not Apply

​Tax Home Compliance

​Itinerant Nurse — No Tax Home

​Long Assignment — 12-Month Rule

​Property Rented Out — Disqualification Risk

​No Visit Recorded — Overdue Alert

​Expensive Tax Home — Negative Net Benefit

​Additional Filing Statuses

​Married Filing Separately

​Edge Cases & Special Situations

​Assignment Spanning Year Boundary

​Assignment with Bonuses

​Zero-Stipend Assignment — No Risk

​Very Short Assignment — 2 Weeks

​Tax Year 2024 — Different Rates

​Self-Employment Deep Dives

​1099 Business Loss — Expenses Exceed Income

​1099 Additional Medicare Tax Trigger

​MFJ 1099 — Higher QBI Threshold

​1099 with Significant Mileage

​State-Level Deductions (Extended)

​W-2 in Alabama — 2% AGI Floor

​W-2 in Hawaii — 2% AGI Floor

​W-2 in Illinois — No State Deduction

​Multi-State (Extended)

​1099 Multi-State — Florida + California

​Three States in One Year (CA + NY + IL)

​W-2 Multi-State — CA (Deduction) + TX (No Tax)

​GSA Compliance

​Stipends Exceed GSA Per Diem Limits

​Tax Home Cost-Benefit Analysis

​Positive Net Benefit — Large Stipends, Low Costs

​High ROI Tax Home

Basic Tax Situations

W-2 Nurse with Valid Tax Home

No-Income-Tax State (Texas)

No Assignments — Zero State

Employment Classification

1099 Contractor — SE Tax, Schedule C, QBI

1099 Above QBI Phase-Out Threshold

1099 High Earner Above SS Wage Base

1099 Low Income — Full QBI

Filing Status

Head of Household

Married Filing Jointly

Multi-State Situations

Two States in One Year (CA + NY)

Virginia Home, DC Assignment

Multiple Assignments, Same State

State-Level Deductions

W-2 in California — No AGI Floor

W-2 in New York — 2% AGI Floor

1099 in NY — W-2 Deduction Does Not Apply

Tax Home Compliance

Itinerant Nurse — No Tax Home

Long Assignment — 12-Month Rule

Property Rented Out — Disqualification Risk

No Visit Recorded — Overdue Alert

Expensive Tax Home — Negative Net Benefit

Additional Filing Statuses

Married Filing Separately

Edge Cases & Special Situations

Assignment Spanning Year Boundary

Assignment with Bonuses

Zero-Stipend Assignment — No Risk

Very Short Assignment — 2 Weeks

Tax Year 2024 — Different Rates

Self-Employment Deep Dives

1099 Business Loss — Expenses Exceed Income

1099 Additional Medicare Tax Trigger

MFJ 1099 — Higher QBI Threshold

1099 with Significant Mileage

State-Level Deductions (Extended)

W-2 in Alabama — 2% AGI Floor

W-2 in Hawaii — 2% AGI Floor

W-2 in Illinois — No State Deduction

Multi-State (Extended)

1099 Multi-State — Florida + California

Three States in One Year (CA + NY + IL)

W-2 Multi-State — CA (Deduction) + TX (No Tax)

GSA Compliance

Stipends Exceed GSA Per Diem Limits

Tax Home Cost-Benefit Analysis

Positive Net Benefit — Large Stipends, Low Costs

High ROI Tax Home