Travel Nurse State Tax Guides
Travel nurses usually need to think about federal travel rules and state filing rules at the same time. A state with no income tax does not automatically make stipends tax-free. Stipend treatment still depends on tax home, duplicated expenses, temporary assignment status, and documentation.
For income-tax states, travel nurses may need a nonresident return for income earned in that state, plus a resident return in their tax-home state. State credits, reciprocity, city taxes, and withholding rules can change the final result.