What Is the Travel Nurse 12-Month Rule?
IRS Topic No. 511 explains that travel expenses may apply to temporary work assignments away from home, but not indefinite assignments. Any work assignment in excess of one year is considered indefinite. Also, if you realistically expect to work at a location for more than one year, the assignment can be indefinite even if you do not actually work there that long.
This matters because travel nurse stipends often depend on the nurse being temporarily away from a valid tax home. Contract extensions in the same metro area should be tracked carefully.