Traveling Nurse

[Earl]

Need some help with this one. Have a single nurse who is working as a traveling nurse.
Worked last year away from home and the present job will last for 2 weeks less than one year making it eligible as a temporary job. Worked in California.

However she does not own a home or apartment in this area. Lives with parents when she comes home. Does work one day every 3 months at a local hospital.

When this job is completed this year she will take another job at another hospital but still in California.

Would this be considered a temporary job and eligible for travel deductions or not?

If eligible what should I be looking at as deductions. Her lodging and utilities are paid by employer. Just leaves meals and local transportation as deductions.

Anyone have any thoughts on this or have knowledge of this type work.

[Earl]

Help

I sure could use some help on this one. Does anyone have any thoughts about this scenario. Thanks.

[Jiggers]

Traveling Nurse

I think that her tax home is where her job is. That eliminates any expenses.

[oceanlovin'ea]

Expenses

I have a nurse that for the past 3 years has taken short term nursing assignments in other parts of the country than her home. The staffing agency they work through pays all their housing and transportation expenses.They would work in the southwest in the winter when it was warmer there than Michigan, but the summers she worked in Michigan.

But they have other expenses such as laundry, telephone, usually they have to fax reports to the agency. They can use the per diem rate too.

My nurse took assignments that were usually 13 weeks. Then she would move to a different area for another assignment. Then she went back to Michigan and worked for the summer up there at home.

My suggestion for your client is that she take a shorter assignment. Maybe work 2 different places for her short term assignments. She should also work more time at home. One day every 3 months makes the situation rather iffy. But if she took shorter assignments and worked at home in between assignments or at least part of the year, her deductions would be more believable.

Where is her drivers license, etc? That would establish where her home is.

Linda F

[Gretel]

I don't think she qualifies for away from home expenses, since she doesn't maintain a home by herself, thus doesn't have duplicate living expenses.

[Davc]

I don't think she qualifies for away from home expenses, since she doesn't maintain a home by herself, thus doesn't have duplicate living expenses.

Precisely. She is a "Tax Turtle".

[Possi]

Travel expenses?

I don't think she qualifies for away from home expenses, since she doesn't maintain a home by herself, thus doesn't have duplicate living expenses.

I have a new client who matches this scenario.

She has taken these expenses in the past when HRB did her return.

This year, she did not have a W2 from her home of VA, so I believe her tax home is wherever she works.

I know this knocks out the per diem meal expense and lodging, but does she also lose her travel expense for getting to these places? I would think not, just living expenses while away.

Thanks,
~possi

[RLymanC]

Tax Home

Where she lives matters not.

Where does she make the largest percentage of her income?

That could qualify for her tax home. No expenses getting from her residence to that location, and no other expenses allowable at that location, however, when she leaves that location for a second job I feel all of the travel and away from main job location are deductable.

[Possi]

from TX to CA

She spent 44 days in one place in TX, 64 days in another place in TX, then went to CA for 244 days.

I have called her and told her that her per diem and lodging are not deductible, and that I am checking on her travel. She is new, and not a personal referral, so I think she will take her return and run. Let someone else do it if she insists on the deductions.

I did think that she could take her travel there and back, but not back and forth to come home on visits.