There are three main tax rules that must be met for these travel benefits to be nontaxable compensation. 1) The travel nurse must have a permanent tax home. 2) The assignment must not be within commuting distance of the permanent tax home. 3) The assignment including extensions may not extend beyond one year. The first rule is complex and can be quite subjective depending on the travel nurse nurse’s facts and circumstances. More detailed information for all three rules is available in the Assignment Contract Package and on rnnetwork.com.