To qualify for tax-free per diem allowances, travel nurses must maintain a tax home or a place of residence that they maintain while they are away on a travel assignment.
Maintaining a tax home means owning or renting a dwelling to which you return, having your social ties there and/or being registered to vote there.
You do not have to prove this on your tax return or attach any document to your return, but must keep any proof you may have in your tax records in case of an IRS inquiry or audit.
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