*need a name*

The analyst predict 10% growth a year over the next 15-20 years due to the increasing shortage. With that in mind, there should certainly be an increase Joseph Smith EA/RRT Enrolled Agent Admitted to Practice Before the IRS

Suzane You offer some valuable information, but allow me to clarify some items 1) A tax home and a permanent residence are not the same thing. A tax home by its simpliest definition is your primary place of income. When you have no primary place of income (like a traveler with multiple job sites throughout the nation) your tax home can be the place that you maintatin a home and incur significant expenses in doing so. This is the situation for most travelers 2) There is no such thing as a 50 mile rule. the only 50 mile rules that exist involve moving expenses (not what a traveler is doing) and travel expenses of a state legislator (governement service). 50 miles can be an internal screening tool for an agency but any attempt at pinballing that as an IRS rule is encuraging a particular reponse on tax residence forms. 3) Stipends, allowances, per diems, tax free money are all reimbursements for duplicated travel, lodging and meal expenses that you incur while away from your tax home (not your family home). Many confuse these amounts with income which they are not. 4) Per Diem tables are alternate receipt tables. So long as the traveler has an expense, they can receive a per diem for that expense. The magnitude of the expene is irrelevant- the expense must be present. So long as the per diem does not exceed the published rates, the difference is considered receipted. Hope that helps Joseph Smith EA/RRT Enrolled Agent, Admitted to practice before the IRS