50-Mile IRS Rule Checker · Free

Will your stipend
stay tax-free?

The IRS only allows tax-free housing + meal stipends if your assignment is 50+ miles from your permanent tax home. Two ZIPs in — instant compliance check.

Enter your ZIPs

We check both straight-line distance and approximate driving distance.

Where you maintain your permanent residence.

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The hospital / facility you're considering.

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Tax Home 101

The 50-mile rule isn't enough on its own

Distance is one of three IRS tests for a valid tax home. You also need to maintain a permanent residence back home (lease, mortgage, or proven contribution to family home expenses) AND have duplicated expenses (paying for housing in two places). Skip any of these and your stipends become taxable income.

Test 1

50+ miles away ✓

This is what this tool checks. Most agencies require ≥50 miles between tax home and assignment.

Test 2

Permanent residence

Lease, mortgage, or documented family contribution. "Parents' couch" doesn't count.

Test 3

Duplicated expenses

You're paying for housing in BOTH places at once — that's what makes the stipend "reimbursement," not income.

Informational only — not tax advice. Consult a CPA familiar with travel nurses if you're unsure. The IRS reference is Pub 463.

Distance is good — now what?

See your weekly take-home pay

Now that you know you qualify, run the full pay package math.

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Tax home & the 50-mile rule: frequently asked questions

What is the 50-mile rule for travel nurses?

The 50-mile rule is a common agency policy, not an IRS law. Many agencies require your permanent tax home to be at least about 50 miles from the facility before they will pay tax-free stipends. The IRS itself does not set a fixed mileage; it asks whether you are realistically working away from your tax home and duplicating expenses (IRS Publication 463).

What actually makes stipends tax-free?

Under IRS Publication 463, tax-free stipends generally require three things: a legitimate tax home you maintain and pay for, a temporary assignment away from that home, and duplicated living expenses in both places. Meeting an agency mileage number alone does not satisfy the IRS.

What counts as a tax home?

The IRS generally defines your tax home as your main place of business or work, not simply where you live. For travel nurses without a fixed workplace, it usually means a permanent residence you maintain and return to, where you keep ongoing financial ties. A parents' couch with no contribution usually does not qualify.

How long can I stay at one assignment before losing tax-home status?

The IRS treats work in a single area that is expected to last, or that does last, more than one year as indefinite rather than temporary, at which point stipends there can become taxable. Many nurses limit time in one area to under 12 months to stay clearly temporary.

Is this distance checker tax advice?

No. It is an informational tool to help you think through distance and tax-home factors. Your situation can hinge on details the tool cannot see, so confirm with a CPA who specializes in travel nurses. The primary IRS reference is Publication 463.