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What a tax home is
Updated Nov 4, 2026Clinician review pending
Your tax home decides whether your stipends are taxed.
In short
- Your tax home is where you mainly work, not just where your stuff is.[1]
- Stipends are tax-free when you work away from your tax home.[1]
- Work in one place expected to last more than a year is not temporary.[1]
What counts as a tax home
The IRS says your tax home is your regular place of business. If you have no main place of work, it can be the place where you regularly live.[1]
If you have no tax home at all, the IRS treats you as always "at home." Then stipends are taxed like wages.[1]
The one-year rule
Work in one place is temporary if it is expected to last a year or less, and it does. If it is expected to last more than a year, it is not temporary, even if it ends early.[1]
The Trips page shows how long you've been in one city.
Watch for packages that shift pay
Some packages lower the hourly rate and raise the stipends. The IRS has said that turning wages into tax-free pay this way doesn't work. That pay can be taxed as wages.[2]
A very low taxable rate can also mean lower overtime and sick pay.
How big can stipends be?
Many agencies use the rates the GSA sets for federal travel. Each area has its own rate.[3] Stipends above the local rate may be taxed.[1]
This guide is general information, not tax advice. A tax pro who knows travel work can help with your case.
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