Weird Tax Home and Possible Assignment Situation

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So here is an interesting situation. If a traveler's tax home is exactly 46 miles from a hospital with an available assignment (according to Google Maps), but this distance involves travel on local streets to catch a ferry across a body of water on which cars are allowed (a roughly 90 min ride) followed by highway driving of about 20 miles, would this be enough to justify a tax-free situation despite the fact that the distance is 4 miles shy of a minimum distance for tax-free allowances? I know the 50 mile rule is not really hard and fast generally but I would think that this situation makes the distance less likely a commuting distance and more likely in line with needing local housing near the hospital. BTW, if one were to drive to circumvent the body of water, it would be 111 road miles.

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NedRN

1 Article; 5,767 Posts

There is no IRS 50 mile rule at all! Well there is for deducting a moving allowance but that doesn't apply here. Some agencies have such an internal guideline as minimal due diligence for checking traveler tax eligibility to protect the agency in an audit, but they won't be attending your personal tax audit so ignore all such claimed expertise from recruiters.

The real IRS criteria is if the demands of work require an overnight rest. That is it! No mileage requirements at all.

If you commute a 100 miles to work and return home every night, you are not eligible for a tax break. If you are 30 miles from work but required call is 20 minutes, you are eligible.