May 18, 2019

53872 Views

Travel Nurse Taxes & The 50-Mile Rule.

Posted on May 18, 2019May 14, 2024 by Joseph Smith @ Travel Tax

A traveler will eventually encounter the “50-Mile Rule” during conversations with recruiters or fellow travelers.

The rule is often discussed as an accepted law of traveling and defended with evangelistic zeal on social networking sites. No matter how many times it is refuted, the rule emerges in another conversation like a marathon game of Whac-A-Mole[I].

Let’s start with the facts:

THERE IS NO SUCH THING AS A 50-MILE RULE!

Ahhh that feels better… Now that we have released our frustrations let’s explain the origins of this myth.

The 50 Mile Myth and the 50 Mile Reality

Myth: As the myth goes, if you live more than 50 miles away from the assignment, you are entitled to, eligible for, or guaranteed a special government subsidy for lodging that is completely free of taxes. What a deal! If it sounds too good to be true, it probably is.

Reality: Tax-free reimbursements for lodging are only allowed when one is traveling away from their tax home (not their permanent residence)[ii]. The distance traveled must require the employee to get rest and sleep at the assignment location to fulfill their duties at the facility. There is no mileage benchmark for this. It is a simple overnight stay test.

Apply some logic here: Why should one receive tax-free lodging allowances without incurring lodging expenses?

Agency Use of the ’50 mile Rule.’

Unfortunately, a lot of agencies have this 50-mile verbiage in their contracts, tax home statements, and marketing. Some recruiters are taught this as an IRS rule and insist that travelers use an alternate address on their tax home forms to qualify for the provisions. It’s no wonder that there are more than 20 agencies being audited, and for some of them, the 50-mile myth is part of the problem.

50-mile rules are good internal screening tools for the agency to test the validity of the information that a traveler provides. However, it is not the litmus test to determine eligibility for tax-free lodging allowances. Even if a traveler prefers to drive 80 miles each way to work and back each shift, they do not qualify for tax-free lodging allowances. Why? There are no lodging expenses to reimburse.

Some facilities that use travelers or per diem staff incorporate a 50-mile limit for the professionals that the agencies submit for positions or shifts.

This is an attempt to keep current employees from jumping ship and working with the agency for premium pay. Some facilities have a longer distance requirement of 75 or even 100 miles due to the geographical nuances of the area that they serve. This facility rule is often confused with the mythological 50-mile IRS rule by recruiters and travelers alike.

There are only two places where there is a 50-mile rule in the tax laws.

First, §162(h) of the Internal Revenue Code allows state legislators to receive a per diem when traveling more than 50 miles for legislative business. They are not required to incur lodging expenses for the payment.

Furthermore, the second 50-mile rule applies to moving expense deductions. A taxpayer can deduct moving expenses when they permanently move their residence 50 mile plus their old commute to be closer to a new permanent job. Moving expenses do not apply to a regular traveler. A traveler is never “moving” – they are temporarily working “away from home.”

We hope this clarifies the 50-mile rule for you. We realize that it may be another futile attempt at resisting assimilation by the industry Cybermen. Maybe this installment of Traveler Dr. Who will prevail for good[iii].

[i] Our apologies to those of you that are too young to remember this game J
[ii] A Permanent Residence and a Tax Residence are different- refer to previous articles for this discussion
[iii] Both the Borg in Star Trek and the Cybermen in Dr. Who warned their prey of assimilation

Would you like to learn more?

Check out the TOP 10 Questions for Travel Nurses on Taxes.

By The Gypsy Nurse

April 13, 2019

24140 Views

Talking Taxes: GSA Rates

Posted on April 13, 2019March 19, 2024 by The Gypsy Nurse

This installment discusses the GSA rates for travel nurses. If you need to find out what the GSA rate is for your assignment city, the government GSA website is the place to go.

What is GSA?

The GSA rate is the maximum amount allowable tax-free by location for work related lodging, meals, and incidentals. Any amount over the GSA maximum for a location will be considered income and taxed as such.

If you are accepting GSA (tax-free) amounts from your travel nurse agency, it’s important to note that you cannot also receive agency provided housing – this would be considered ‘double dipping’. You are eligible for one or the other, not both.

Should my agency be paying me the full GSA rate for the city I’m working in?

It’s important to remember that rarely will a travel nurse agency actually pay you the full GSA rate for any given contract. GSA Rates are simply a (guideline) maximum tax-free that you can receive for any given location.

What do I do if a company only pays me $35 per day when the GSA rate for a city is $71?

Unfortunately, with the new TAX REFORM, if your agency gives you less than the GSA allowable amount for per diems (meals, lodging, incidentals) you are no longer permitted to deduct the remaining amount.

To Summarize:

Per the tax Reform: travel nurses are no longer allowed to deduct the difference between what’s paid and the full GSA.
GSA is a set rate (by city/state) and anything paid over this amount will be subject to income tax.
Check out the TOP 10 Questions for Travel Nurses on Taxes

Hopefully you now have a better understanding of GSA rates for travel nurses, and how they affect you.

Searching for a GREAT TRAVEL NURSE STAFFING AGENCY

By Krystal Pino

April 10, 2019

62791 Views

What’s the Difference between W2 and 1099 for Travel Nurses?

Posted on April 10, 2019April 29, 2024 by Krystal Pino

Most travel nurses operate as W2 employees. With the recent tax reform, many are considering the option of changing over to a 1099 employee. But what’s the difference between W2 and 1099 for travel nurses?

We reached out to Nomad Tax to help us answer this question. The following is a guest article by Nomad Tax.

W2 and 1099 for Travel Nurses

What it means to go from Travel Nurse “employee” to “contractor.”

In the eyes of the IRS, there are two types of employees for payroll purposes; W2 employees and 1099 contractors (aka consultants, entrepreneurs, business owners, freelancers, and self-employees). While there are caveats that your employer needs to consider when classifying you as either, the main differences to you are who is responsible for paying the taxes related to your income and what can be deducted against this income.

The W2 Employee

As a W-2 employee, your company calculates and withholds federal, state, social security, and Medicare taxes from your pay before writing you a check, and then they submit these taxes to the IRS on your behalf. They also split the latter two taxes, often called FICA, 50/50 with you — you pay 7.65%, and they pay 7.65%. Other benefits can include pre-tax benefits like health insurance and retirement plans.

The 1099 Employee

On the other side, as a 1099 employee, the onus of paying your taxes falls entirely on you. You (or your tax pro) are responsible for calculating and remitting all taxes to the IRS and state authorities, including the full 15.3% FICA tax (known to 1099s as Self Employment or SE tax). You’re also required to do this quarterly and can be subject to penalties if you don’t pay enough. What’s enough? 90% of the current year’s tax or 100% of the prior year’s tax. As if that wasn’t enough salt in the wound, you can’t take part in the pre-tax benefits mentioned above for W2 employees.

Quick Recap:

W-2 — Gets benefits, less work, splits FICA with employer

1099 — No benefits, more responsibility, and more tax

So, why in the world would you ever want to be a 1099 employee?

Deductions, my friends…. deductions.

As a 1099 employee, you have access to deductions that W2 employees do not. Uniforms, professional fees, travel, meals, liability insurance premiums, professional dues, subscriptions, and more were all taken away from W2 employees with the Tax Cuts and Jobs Act of 2017. However, as a 1099 contractor, you are able to deduct these and other job-related expenses from your income before calculating the self-employment tax due.

Other things you can deduct from your net income when figuring your federal income tax include SE health insurance premiums, contributions to a SE retirement plan, and (wait for it!) one-half of your SE tax.

Freedom

As a 1099 contractor, you also generally have more freedom when it comes to how, when, where, and who you work with. You can set your own hours, work how you want, and choose which projects you accept or reject. Just remember, with great power comes great responsibility.

From Gypsy Nurse:

Please be aware that becoming a 1099 employee generally means that you will also have to source your own contracts, negotiate agreements directly with the hospitals, carry your own insurance (including malpractice insurance), and take care of all of your own billing with the hospital.

A lot of additional work and responsibility is involved in becoming a 1099 employee. Additionally, when working as 1099, many hospitals are on a monthly or quarterly billing cycle which means you may not actually get paid for a month or more. Make sure you have adequate savings to account for this.

So what should one expect when making the move from W2 to 1099 for travel nurses?

First and foremost, a higher tax bill. The sticker shock from SE tax is real, so be ready to be smacked with that 15.3%.

Second, be ready to track and document your job-related expenses. Not sure what you can deduct? Talk to a tax pro about your industry standards. More deductions = less tax.

Third, be prepared for your quarterly estimates. If you’re not paying enough, you will get a .5% penalty for each month that the tax is considered unpaid. If you don’t pay your quarterly estimates, be prepared to write a check come April 15th.

What if I don’t want to deal with this?

There are ways for 1099 contractors to mitigate the SE tax burden, such as forming an S Corporation, but they will subject you to additional tax filing requirements. Have a conversation with a tax pro to determine the best move for you.

Are you looking for a Travel Nurse Job? Check HERE!

By The Gypsy Nurse

December 22, 2018

24434 Views

Travel Nursing With a Spouse

Posted on December 22, 2018May 20, 2021 by The Gypsy Nurse

Many new travel nurses are looking for someone to travel with.

The fear of loneliness is a large factor in this mindset. Travel nursing with a spouse, a friend, or another family member certainly has its benefits. You will have someone to share the experience with. Someone to explore with on your days off. Someone to have dinner with at that great restaurant you read about.

Housing and Tax Implications

Other than the personal benefits of traveling with someone else, the only other ‘real’ benefit is the housing. This can be confusing as there are multiple ways to handle housing from a tax standpoint.

Joe Smith at Travel Tax addresses some of the different means of traveling with a spouse who is also a travel nurse. According to Joe, there are basically three options available to co-travelers. If you consider travel nursing with a spouse, friend, or other family members, the options are similar.

Both travelings with the same company, with one taking the stipend and the other taking the housing, would result in the stipend being taxed.
If both travelers are working with the same company and both taking the stipend, neither would be taxed.
The last option is if they are traveling with different companies and one takes the stipend, and one takes the housing, again neither one of these is taxable.

Joe further states that the rationale behind these statements is difficult to explain and suggests you contact him for additional information. I would also recommend that if you seek answers to questions about housing and/or taxes that you contact a specialist in traveler taxes.

Finding Contracts

Finding a contract as a couple could be a challenge, but there are multiple options available. I would recommend that you inform your recruiter upfront that you would like to find contracts for both of you. This may result in contracts in the same hospital, on the same unit, or in different hospitals in a metro area. Knowing how you work together as a couple is imperative. Can you work and live day to day with your friend/spouse/travel partner? Do you want to work in the same unit? Same hospital? Knowing in advance what you are looking for will assist your recruiter in finding positions that will meet all of your needs.

Do you travel with a spouse, friend or other family member? How do you handle housing issues?

Looking for Jobs where you and a travel nurse spouse can travel together? Try searching our job listings to find your next contract!

By The Gypsy Nurse

December 2, 2018

12364 Views

Ask A Travel Nurse: Home Schooling vs Public School

Posted on December 2, 2018January 16, 2023 by The Gypsy Nurse

Gypsy,

Hi! I’m considering going into travel nursing but have a couple of things I’m figuring out to see if this would be the best fit.

I am traveling with my family – I wonder how common or workable it is to do traditional school vs. homeschooling? We want to plan on assignments based on the school year and in locations where multiple hospitals are within driving/public transit commutes so the kids can have the majority of their schooling in one place, and I can be flexible with assignments.

Thanks for reading this whole message, and I can’t wait to hear back!! -Sherrie

Many of the travelers I know that travel with children do home-schooling. I don’t know if any of them enroll their children in the public school system or not. I would caution you on enrolling a child in school due to your tax-home status.

According to Joseph Smith at TravelTax

The travel nurse would still be “governed under the one-year rule that affects the tax residence. Additionally, some conflicts arise with the school district if you are not officially a resident of the jurisdiction. This is why homeschooling is more common with travelers.”

I hope that this helps at least a little bit. I would encourage you to the Travel Nurse Network – The Gypsy Nurse. Lots of travel nurses there to help answer your questions and lend guidance along the way!!

We hope you found this information on Public vs. Home Schooling helpful. Do you have experience with home schooling or public school while travel nursing? Comment any tips you have.

By Joseph Smith @ Travel Tax

May 15, 2018

55755 Views

I Use an RV for Travel Nursing– Can I Deduct The Expenses?

Posted on May 15, 2018April 29, 2024 by Joseph Smith @ Travel Tax

Using an RV or 5th Wheel as your assignment lodging is a great way to work as a traveler. It removes the dreaded task of loading/unloading your vehicle with each assignment and having to find another apartment. Even though an RV, 5th Wheel, and Travel Trailer are similar terms, we will use the word “RV” to avoid repetition.
RVs are not cheap, and some cost more than a regular home. It’s quite an investment. Paying apartment rent at assignments is equally as expensive, and once spent, the money is gone. Unlike an RV, the place is still yours.

So…. Can you deduct your RV expenses?

If you rented an apartment at the assignment, you would deduct the expenses less any per diem you received. Since an RV is bought as a substitute for an apartment or rented home, you would think that RV expenses would also be deductible when used in the same manner.

First, let’s clear one hurdle.

To deduct ANY travel-related expense for assignments, a traveler must maintain a qualifying tax residence. Not just a permanent legal residence which is something different. A tax home is your Principal Place of income, OR when a person does not have a main place of work, their tax home can be at their principal residence if they have substantial expenses to maintain their dwelling that is duplicated when at an assignment.

Second, an RV must be a SECOND residence.

If you travel in an RV and do not maintain a job or have the main dwelling that you incur a financial burden for, we have failed the tests. Some RVers will leave behind an empty pad or vacant land and do not have a second residence for lodging. A pad or vacant land is not a dwelling.

Now that the basic stuff is covered, let’s get to our question about deducting the RV expenses.

RVs are considered a “residence” in the Tax Code

1) RVs are considered a “residence” in the Tax Code and, more specifically, a “dwelling unit.” Basically, anything that one can live in with adequate provisions for a living can rise to this level. RVs, boats, apartments, and homes are all included
in this category. Just as mortgage interest and real estate taxes are allowed as a deduction for the main residence, interest is paid on an RV and boat loan. Property taxes substitute for real estate taxes in RVs, so those payments to local governments are deductible as well.
But what about the rest of the expenses?

RVs fall under a peculiar part of the tax code

2) Since an RV is a “dwelling unit” and considered a residence, it falls under a peculiar part of the tax code (§280A ) that places specific restrictions on deductible expenses for dwelling units. Whenever one uses a dwelling for more than 14 days for personal lodging or >10% of days in which the dwelling unit is rented to other parties, deductions for the dwelling are limited to income derived from the RV or within the RV (like an office in the home) or not allowed at all.

Unfortunately, the rule in #2 answers the question that many travelers ask. It would be one thing to rent someone else’s RV on the road, but owning the RV as a residence triggers limitations that keep personal living expenses from becoming business expenses. Once you watch TV in the RV or do any personal act, you are using the RV for personal purposes as a dwelling and cannot deduct any further expenses. This is true even though you are using the RV as a second residence to deduct rent for an apartment at the assignment location normally. The ownership changes the deal.

Summary:

As a traveler using your RV as a work residence, you can deduct interest and taxes on the RV. You cannot deduct the costs of the RV nor depreciate the RV since it is used as a residence for> 14 days. As to the housing per diem, it applies to other expenses such as paying rent. Check out the TOP 10 Questions for Travel Nurses on Taxes.

References:
Jackson v Commissioner TC Memo 2014-160,
Dunford v Commissioner TC Memo 2013-189

By The Gypsy Nurse

August 5, 2017

13175 Views

Ask A Travel Nurse: Travel Nurse Pay?

Posted on August 5, 2017May 9, 2023 by The Gypsy Nurse

Gypsy,
What is the average Travel Nurse Pay?

Thanks!
Anonymous, RN

Thank you for reading The Gypsy Nurse. You have taken the first step on your journey to becoming A Gypsy Nurse.

Travel Nurses work in a variety of settings and specialties. Generally (if you take out the provided housing perk), travel nurses make just a little more than staff nurses. It’s impossible to state a pay rate because there are many factors that go into the determination of pay. Location, need, specialty, etc.

There are some ‘travel’ specialties that do make a significant amount more than staff nurses and those are Rapid Response and Strike nurses. These can make up to double or triple what a standard staff position will pay.

One of the downsides is that you are away from home (family/friends), no paid time off (sick/vacation), and a lot of companies that do Travel Nurse staffing do not provide healthcare benefits.

Travel ON…..

I hope that this has addressed your question.

I love hearing the opinions of my readers. Your opinion could be the perfect solution for someone. Please share your thoughts below in the comments. If you like what you’ve read here don’t forget to SHARE.

By The Gypsy Nurse

July 6, 2016

27172 Views

Ask A Travel Nurse: Tax Home

Posted on July 6, 2016September 29, 2023 by The Gypsy Nurse

Gypsy,

I am a travel nurse and am wondering if you have any advice about establishing a tax home? I won’t be keeping my apartment here, so will that mean everything I make will be taxed? I know my hourly wage will be, but the per diem wage the travel company gives you will be taxed? I have thought about asking a friend to let me use their address, but I don’t want to get screwed at tax time! Any advice?

Thanks!
Tiff

Thank you for reading The Gypsy Nurse. You have taken the first step on your journey to becoming a travel nurse.

If you do not have a legal tax home, everything you are given should be taxed as income, including any per diem or housing. Many travel nurses will scoot around this by keeping an address with a friend or family member; however, there are HUGE risks with this. Suppose you are audited and cannot PROVE that you have paid ‘market value’ for a room/apartment/etc. Then, you will be back-taxed with penalties and fees. For me, the risk is too great, so I have always had a true tax home. At times, this was a full apartment of my own, and at other times, it was a rented room.

I HIGHLY recommend that you speak to a tax prep professional. I recommend that you contact a travel tax expert for your tax-related questions. I use Joe Smith @ TravelTax. Joe is well-versed and up to date with traveler taxes. His wife also writes tax advice for The Gypsy Nurse. I have used Travel Tax for my tax questions and needs for the entire time I’ve been a travel nurse, and I trust his advice. If you have more questions regarding tax home, subscribe to The Gypsy Nurse. I have upcoming articles on housing and an upcoming article from Travel Tax in October that will discuss Tax Home status in more detail.

I love hearing the opinions of my readers. Your opinion could be the perfect solution for someone. Please share your thoughts below in the comments. Check out the TOP 10 Questions for Travel Nurses on Taxes.

(Disclaimer: Please note that this is the Authors opinion only. I do not provide career counseling, legal or medical consults. If you require any of these, please search out the appropriate resources)

If you are a new travel nurse or looking into becoming a travel nurse:

START HERE

Travel Nurse Guide: Step-by-Step (now offered in a PDF Downloadable version!)

By The Gypsy Nurse

July 3, 2016

25538 Views

Talking Taxes: What Kind of Records Does the IRS Want Me to Keep?

Posted on July 3, 2016February 3, 2023 by The Gypsy Nurse

We’re back talking taxes. This installment discusses the records, receipts, and general paperwork that the travel nurse needs to track and maintain. The IRS has specific requirements for reimbursements, and it’s important as a travel nurse to keep track of the right items. The following recommendations from Daina at TravelTax will help you understand what to keep and what to toss.

What kind of receipts does the IRS want me to keep?

Nobody likes to live life by keeping receipts, and half the reason we hate to do it is that we are not sure of what to keep. The privilege of deducting expenses requires us to substantiate the numbers, which means keeping receipts or logs.

In case of an audit, it is the receipts that the IRS will request; and don’t think your credit card bills are good enough. Sorry, but true. Credit card statements do not usually list out the items purchased and their individual prices, all it does that prove that you paid ‘Company X’ a $__?__ amount of money, not enough. So in a desire to help with what to keep as a traveler, we will attempt to give you a list.

How about if we start with what not to keep?

NO FOOD RECEIPTS! Nothing, nada, no grocery receipts, no restaurant checks. Nothing that can be orally consumed. It all gets covered by taking a per diem. Even while you are on the road to your assignment, you can take a ¾ per diem. SO THROW THOSE 465 PIECES OF PAPER AWAY!
NO GAS RECEIPTS – EXCEPT FOR A RENTAL CAR. You are using actual costs; you cannot claim the standard mileage deduction. This is the only case where you need to keep gas receipts along with your mileage log because after you turn the auto in, you need to calculate the cost of personal gas vs. business gas.

– Daina Smith, Travel Tax

What records do I need to keep?

Licenses
Job Physicals
Testing
Fingerprints/Verification
Professional memberships
Professional insurance
Uniforms/Work clothing
Work boots/Safety footwear
Safety / Protective equipment
Postage/Fax (not for shipping belonging to next assignment)
Books/Journals/Magazines
Union Dues
Supplies
Equipment
ATM fees
Legal fees (job-related)
Security clearance[/one_half] [one_half_last]

Computer cost
Impairment related work expenses (handicap related)
Cell phone (keep at least 3 months of itemized cell phone bills with minute usage)
Pager (at least one bill indicating monthly costs)
Internet (at least one bill indicating monthly costs)
CEUs (including travel expenses)
Laundry (if no receipts, keep a logbook of weekly costs)
Hotel stays
Shipping
Plane fares
Tolls
Parking
Taxi
Car rental (you still will need to keep a mileage log)
Gas receipts ONLY IF RENTING VEHICLE
Transit fares (if no receipts, keep a logbook of weekly costs)

– Daina Smith, Travel Tax[/one_half_last]

To Summarize:

I know that this sounds like a ton of record-keeping, and it is. If you want to avoid any penalties from the IRS if you audited, these are all important items to keep. TravelTax has a handy receipt envelope available from their website with all of this information listed on it and a handy mileage log. Click the photo to order you. I just received mine, and I’m convinced it will be a great organizational tool. Check out the TOP 10 Questions for Travel Nurses on Taxes.

A traveler will eventually encounter the “50-Mile Rule” during conversations with recruiters or fellow travelers.

Let’s start with the facts:

THERE IS NO SUCH THING AS A 50-MILE RULE!

The 50 Mile Myth and the 50 Mile Reality

Agency Use of the ’50 mile Rule.’

There are only two places where there is a 50-mile rule in the tax laws.

Would you like to learn more?

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Charting Your Course: Travel Nursing Requirements, Skills, and Key Insights

Ask A Travel Nurse: Home Schooling vs Public School

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What is GSA?

Should my agency be paying me the full GSA rate for the city I’m working in?

What do I do if a company only pays me $35 per day when the GSA rate for a city is $71?

To Summarize:

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W2 and 1099 for Travel Nurses

What it means to go from Travel Nurse “employee” to “contractor.”

The W2 Employee

The 1099 Employee

Quick Recap:

So, why in the world would you ever want to be a 1099 employee?

Deductions, my friends…. deductions.

Freedom

From Gypsy Nurse:

So what should one expect when making the move from W2 to 1099 for travel nurses?

What if I don’t want to deal with this?

Related Posts

What are per diems?

Exploring the Top 5 Tax Advantages of Travel Nursing

Ask A Travel Nurse: Can I Rent Out My Tax Home?

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Housing and Tax Implications

Finding Contracts

Looking for Jobs where you and a travel nurse spouse can travel together? Try searching our job listings to find your next contract!

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So…. Can you deduct your RV expenses?

First, let’s clear one hurdle.

Second, an RV must be a SECOND residence.

RVs are considered a “residence” in the Tax Code

RVs fall under a peculiar part of the tax code

Summary:

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