Do I need to report my travel nurse, nontaxable per diem allowance anywhere or prove that I meet the requirments for it to be non taxable, I.E. taxhome? Or Just use W-2?

I am a travel nurse and have received a nontaxable per diem allowance with all of my jobs last year. As I understand it, this is non taxable, provided I meet all the requirements. My question is, since I meet all these requirements, does my nontaxable per diem allowance need to be reported on my return and my expenses offset against that, or, since I received a w-2, do I need to report on some form that I meet said requirements, (like maintaining a tax home and duplicating expenses)?

481

Expert Alumni

Mar 20, 2023 2:01:39 PM

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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Do I need to report my travel nurse, nontaxable per diem allowance anywhere or prove that I meet the requirments for it to be non taxable, I.E. taxhome? Or Just use W-2?