Tax Home Maintenance Checklist

Your tax home isn't something you set up once and forget about. The IRS can audit your tax home status for the past three years (or longer). If they determine your tax home wasn't valid, ALL of your stipends for those years become retroactively taxable — plus interest and penalties. This checklist keeps you protected.

☑ Establish a permanent residence — rent or own a home/apartment where you can live when not on assignment. A room in a shared house counts if you have a real lease and pay real rent.

☑ Set up real, recurring expenses — rent/mortgage, utilities (electric, water, internet), renter's insurance. These must be in your name and paid regularly.

☑ Register to vote at this address

☑ Register your vehicle at this address

☑ Update your driver's license to this address

☑ Use this address for all financial accounts — bank, credit cards, investment accounts

☑ File taxes using this address as your permanent residence

☑ Pay rent/mortgage on time — keep receipts or bank statements showing payments

☑ Pay utilities — even if the amounts are small while you're away, keep service active

☑ Keep your residence habitable — maintain furnishings, working appliances, personal belongings

☑ Check mail or have it forwarded — but keep the tax home as your official address

☑ Return to your tax home between contracts — even for a few days. Document your returns (photos, social media posts, gas receipts, flight records).

☑ Spend meaningful time there — this isn't just a quick overnight. A week or two between assignments strengthens your case.

☑ Do personal business at your tax home — see your doctor, visit your bank, get your car serviced, do anything that generates a paper trail proving you were there.

☑ Consider earning some income at your tax home — PRN shifts, consulting, or other work in the area further establishes it as your primary place of business.

☑ Renew your lease or confirm mortgage — your housing obligation should be continuous with no gaps

☑ File your tax return using your tax home address

☑ Renew your driver's license and vehicle registration at the tax home address

☑ Review your documentation — do you have 12 months of lease/mortgage receipts, utility bills, and evidence of returns?

☑ Consult your CPA — annual check-in to confirm you're still meeting all requirements

Save these for at least 4 years (3-year audit window + 1 year buffer):

Lease agreements or mortgage statements. Monthly rent/mortgage payment receipts. Utility bills (all months, including while traveling). Evidence of returns between assignments — travel receipts, photos, social media posts, bank transactions at local businesses. Vehicle registration and driver's license copies. Voter registration confirmation. Tax returns showing your permanent address.