Travel Nurse Stipend Resources

Stipend rules get complicated fast. These are the best sources we’ve found. Read them straight from the people who know.

The court case

• Clarke v. AMN Services, 9th Circuit, 2021 (the ruling, PDF)
• AMN Services v. Clarke (the Supreme Court docket)

Plain-English reads from BluePipes

• Is It Okay for Travel Nursing Companies to Pay Per Diems by the Hour?
• Travel Nursing Penalties for Missed and Cancelled Shifts
• 7 Things to Know about Travel Nursing Pay & Wage Recharacterization

From the IRS

• Revenue Ruling 2012-25 (in Internal Revenue Bulletin 2012-37)

Got a tax question?

Talk to Joseph Smith at TravelTax.

We’re not lawyers or tax pros. These links are here so you can read the source yourself.

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