The Travel Reimbursement form should be submitted shortly after completing the trip from the tax home to the assignment housing and shortly after returning home or driving directly to the next assignment. Nurses must submit the forms via fax to 866-55-HAVEN (42836)
The form is designed to document the "business" mileage driven by the travel nurse so that the travel allowance paid can be treated as nontaxable compensation. "Business" miles include the miles to and from the tax home, to the assignment housing, and the workday round trip from the assignment lodging to the client's worksite. As [...]
In order to pay a tax-free housing per diem, not only do the requirements listed above need to be met, but the company must also have a "reasonable belief" that temporary lodging expenses are actually incurred by the travel nurse while away from their tax home on assignment. This form provides "reasonable belief".
The recruiter with the consultation of the Payroll and Tax Departments should monitor both of these rules and inform the travel nurse of the status since the tax treatment may be a critical factor in determining whether the travel nurse accepts the assignment or assignment extension. The one-year limit can easily be evaluated prior to [...]
Because the determination of the tax home status is sensitive to the facts and circumstances of the travel nurse and can be highly subjective, the travel nurse (in consultation with his/her tax advisor) must make the final determination and does so with the execution of the Tax Home Representation Form.
The Tax Home Representation form must be completed prior to commencement of the travel nurse's first assignment, upon the extension of the assignment, and whenever the travel nurse executes a new Professional Services Agreement. The form should also be completed whenever there is a change in the travel nurse's tax home status. The travel nurse [...]
If the travel nurse fails to meet the first rule, all travel benefits must be treated as taxable compensation from the beginning of the assignment. The taxable compensation would include all meal per diems, housing allowances or company paid housing costs, and mileage reimbursements. This compensation would be subject to applicable payroll tax withholding. [...]
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 [...]
What are the requirements for receiving travel benefits (meal per diem, housing and transportation)?dcarlson2019-01-22T14:27:48-07:00
In order to receive travel benefits, we must expect that the travel nurse will incur travel costs and that his or her work assignment must not be within commuting distance the tax home.