I’m a travel nurse. I am a 1099 Locum contractor. I have an LLC, taxed as an S-corp, of which I am a W-2 employee. I am aware of the rule where I can work as a “temporary” (work up to one year) and take advantage of all the deductions (travel, meals, lodging, etc). My question is, if I am asked to return to the hospital for another contract (typically 13 weeks each), how long of a gap at the one year max time must transpire for me to return? Is it one month? Is it three months? . No one seems to know and the IRS’s website doesn’t make this simple to find.
