Stipends are reimbursements for any housing, meals, and incidental expenses you incur as a result of working away from your tax home. To be eligible for stipends, you must maintain a tax home. However, the IRS does not provide a specific number of miles you must live from the facility in order to qualify for stipends. There are, however, some facilities that have specific mileage requirements for travelers, but that is not to do with being IRS compliant but to help retain current staff.

Trusted cannot define when you are local and when you are not local. Because this determination is unique for each person, this is a topic you would want to discuss with your tax advisor or accountant before accepting a contract.

For more information on tax homes, check out this post on the Trusted blog - Travel Nurse Taxes: What Are Tax Homes?