1) A permanent residence and a tax residence are two separate items

2) Never encourage a traveler to use a different address to qualify for tax free allowances.

3) When in doubt, say "I don't know" and encourage the client to consult a tax advisor familiar with mobile professionals.

4) 12 months is the limit for temporary status in a metropolitan area. Short breaks do not change the clock

5) Company benchmarks like a 50 mile rule and a 30 day return home do not ensure the clients eligibility for reimbursements. These benchmarks satisfy corporate IRS rules, not individual rules.

6) It is not your responsibility to police a clients tax home

7) Taxes are paid to work states regardless of tax home or company domicile

8) Taxes are paid to the home state on total income with offsetting credits for taxes paid to other states 

9) Canadian travelers claiming a tax home in Canada pay Canadian taxes on income earned in the US

10) A client without a tax home pays taxes on the value of the housing that the company provides. Just because the company pays for the housing does not mean that it is non taxable.

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