Tax Advantages

As a ProCare One nurse, you may maintain two homes-your tax home (where your family lives, where you have legal ties and where you obtained your current driver's license) and your home (including an apartment or long-term lease) where you live while you work. With two homes to maintain, you have duplicate expenses such as meals, housing and incidentals.

Many people earn their wages in places where they don't live. As a result, the IRS has created a rate table that estimates the average food and housing costs for each U.S. city. These rates are called per diem or daily travel reimbursement rates. ProCare One blends these tax-free rates into its pay structure to maximize your take-home pay. As a result, you keep more of your money rather than paying more in taxes—often hundreds of dollars per week!

The Rules

To qualify for the program, you must meet the following conditions as determined by the government:

1. You must have a tax home. Generally, your tax home is where you normally reside and pay taxes. If you constantly travel and have no permanent residence, you might not qualify for this program.
2. Your tax home must be different from your travel assignment location. If you are working in the general proximity of your tax home and return home nightly from your shift, you do not qualify for the program.
3. Your assignment must be less than one year. You may have multiple travel assignments and extensions of assignments, but each original assignment must be less than a year.
4. Tax questions should be directed to your personal tax advisor, ideally, a licensed professional who has experience working with those who take temporary work assignments away from their homes.

Tax Advantage Example

Here is a quick example of the impact on weekly pay. Note that it is an estimate comparing only the tax impact on take home pay. Specific pay plans with different hourly guarantees should be discussed with your travel specialist.