Where is my tax home? how do I re-establish a tax home?

[vicilc66]

I have read lots of articles and also checked with IRS website. I am still confused about "tax home"

I moved from CT to CA in June 2015 due to I could not get any offers in CT. My family is still in CT, and we are still paying a mortgage and bills for our house in CT. I have been working in L.A. for a year and seven months (in two different hospitals as a staff). Now, I have CA driver's license and my car is registered in CA too (I have another car in CT registered under my spouse's and my name). Now I just got a per diem offer from a hospital in L.A. (work once a week), and I am planning to be a travel nurse in L.A. My plan includes maintaining a tax home in CT and spending at least 30 days of each year there while working per diem and travel jobs in L.A. I have been filing my federal taxes jointly with my spouse in CT.

1. Since I have been living and working in L.A. over 2 years, can I use my CT house as my tax home? (Since my family is living there, and I went back to visited my family twice a year in 2015 and will do it sometimes this year). Where is my tax home? CT or Los Angeles, CA?

2. Under my condition, if Los Angeles, CA is my tax home, how can I do travel assignments in L.A. while I can still keep my per diem job (once a week)?

Thanks

[NedRN]

Las Angeles is your tax home. It is where you live, and where all your income comes from. Nothing stopping you from doing staff and per diem, or per diem and travel assignments, that is a personal decision, nothing to do with taxes. What is a tax thing is accepting tax-free stipends from a travel company doing an assignment at home. You have no legitimate business expenses or duplicated costs (like housing) from working away from your current tax home. All compensation is taxable, and the easiest path is to have your agency withhold taxes on all your compensation. Don't listen to a recruiter about just using your CT address. The recruiter will not be present at your audit, nor cover your back taxes, interest, and penalties.

[vicilc66]

Thank you so much NedRN.

I'd like to re-establish my tax home in L.V. I plan to invest a property there and work there for some months. By doing this way can I re-establish my tax home?

Thank you for your time and expert advice.

[NedRN]

Moving your tax home can be easy if you actually move, and take a staff job. Harder to do while a traveler. But I'm not a tax expert either.

I'd suggest consulting with TravelTax on your plans. Free phone consults, and if you do your tax return with him, he will be present at your audit. He will keep you on the straight and narrow.