Researchers are making progress in identifying the exact genetics and   “triggers” that predispose some individuals to develop type 1 diabetes, but prevention remains elusive.   Source: http://apps.nccd.cdc.gov/DDTSTRS/default.aspx

The post Travel Nurse Daily: November 21, 2013 appeared first on The Gypsy Nurse.

The Tax Home “Abandonment” Issue In last month’s installment, we explored a relatively new rule some agencies impose after a traveler has worked 2 years of assignments, requiring the traveler to return home for 45 days. In some cases the traveler is required to work at home during the 45 day period before returning to travel. As we mentioned, there are variations of the rule, but in all of them, a substantial visit to home is required after two years of service. Where did this come from? For some, this may be a boring trip through the history of tax legislation, but for those of us who like to know “why” as well as “what”, understanding the rationale of a regulation is very insightful. Before 1992, back when I traveled (I’m dating myself obviously), there was no “one year rule” that limited an assignment in one geographical area before the per diems / reimbursements became taxable. Before 1992, one was not allowed to be away from home longer than a year regardless of location. There was a “rebuttable presumption” that any work away from home longer than a year was either permanent or caused the taxpayer to be treated as an itinerant (no tax home). The one year presumption could be overcome (rebut the presumption) if the taxpayer could provide evidence that they would return home permanently before the end of 2 years. Any series of assignments away from home more than 2 years, regardless of location, would cause the […]

The post Talking Taxes: The “Abandonment” Issue Regarding Tax Homes, Part 2 appeared first on The Gypsy Nurse.