- They must maintain a tax home
- They cannot be commuting from that tax home or be working within commuting distance of the tax home, and
- The assignment must not be expected to last longer than one year.
Tax Considerations for Healthcare Traveler ExpensesApril 12th, 2012 1 Min read Blog
When an employee travels for business purposes, the employer typically pays for the travel costs, either directly, through expense reimbursement, or in fixed dollar allowances. These costs might include airfare, mileage reimbursements, rental cars, temporary lodging, and meal per diems. In order for these travel expenses to be considered tax-free to the employee, the employee must be traveling for business purposes and must meet three criteria: