using false address for Travel gigs

[TrustTheProcess]

Hey everyone, I've been considering travel nursing to make more money compared to my standard career job. I had the idea to use a friends address outside of my city but wanted to know if there are any potential repercussions.  The rep I spoke with said all I have to do is show a recurrent payment to that person (even $100/mo.) and no questions would be asked, but what about tax implications - would I have to file my taxes under that persons address?

any info would be appreciated.

Thanks! 

[NedRN]

If you get audited for any reason, your address of convenience will not hold up. Housing stipends and per diems are supplied by agencies (no questions asked) if you lie on their housing report about having a legitimate tax home. In a tax audit, you will not be able to show proof of maintaining a tax home (a residence you live and pay rent or taxes on and return to regularly). The back tax, penalties, and interest owed after an audit can be truly life changing. Not worth it - travel nurses still do very well financially either way just being truthful.

There are some workarounds that could lower your costs and hold up in an audit, such as having roommates, or being a roommate. But you have to pay fair rent, and have a space (such as a bedroom that is exclusively yours) to which you can return to anytime and in fact return to "regularly" (IRS word verbatim).

Even if you continue your current tax home or establish a new one, you can lose it pretty easily. The most common trap is either not working away from that tax home (like commuting to a travel assignment from home does not give you rights to tax free income any more than staff nurses), or working away from home in the same general area for more than a year.

Your agency will not assist you if you are audited, nor will their telling you it is OK to use a friend's or relative's address protect you from the IRS.