Travel nurses can receive up to $2,268/week in tax-free stipends if their housing costs match the GSA rate (Aya Healthcare, IRS Publication 463, 2026).
The catch: you must have a tax home (a permanent residence where you maintain a presence) to qualify. The IRS defines a tax home as the general area of your main place of business, employment, or post of duty. If you don't have a tax home, your entire stipend is taxable.
Most travel nurses maintain a tax home by keeping a permanent address, having family at that address, and incurring duplicate-living expenses. The IRS audits travel nurses who claim stipends without a tax home (IRS Publication 463, 2026).
Top travel nurse agencies
Aya Healthcare is the largest US travel nurse agency with 30,000+ active travelers and pays 3-5% above the industry median. AMN Healthcare is the second largest with 25,000+ active travelers and has the most comprehensive benefits (401k match, day-one health insurance, CEU reimbursement). Trustaff has the best reputation for crisis contracts.
Vivian Health is the largest job board and the fastest-growing digital agency. Medical Solutions has the best housing benefits (Aya Healthcare, September 2026).
Is travel nursing worth it?
Yes, travel nursing is worth it in 2026 for RNs who are flexible, adaptable, and willing to relocate every 13 weeks. The financial upside is significant - travel nurses earn 25-50% more than staff nurses in the same specialty. The downsides are: (1) lack of job security beyond each 13-week contract; (2) constant relocation; (3) the need to maintain a tax home for stipend qualification; (4) licensing complexity (each state requires a separate license, though the eNLC compact now covers 41 states); (5) limited PTO (typically 1-2 weeks between contracts); and (6) lack of seniority-based pay.
For most RNs with 2+ years of experience, travel nursing is a strong financial and lifestyle path (Aya Healthcare, September 2026).
Next steps
For state-level RN salary data, see our RN salary by state . For the highest-paid nursing specialty, see our CRNA salary by state .
Travel nurse agency comparison (top 6 agencies)
The top 6 travel-nurse agencies by 2026 volume and reputation: Aya Healthcare (largest US agency, 25,000+ active travellers, $3,500-$5,000/week for crisis contracts), AMN Healthcare (second-largest, $3,200-$4,500/week, strong hospital relationships), Vivian Health (formerly NurseFly, $3,000-$4,300/week, best mobile app), Trusted Nurse Staffing ($3,300-$4,800/week, premium crisis rates), Aequor Healthcare ($3,000-$4,200/week, strong in California), and Fusion Medical Staffing ($3,200-$4,500/week, fastest credentialing).
The top 6 travel-nurse agencies by 2026 volume and reputation: Aya Healthcare (largest US agency, 25,000+ active travellers, $3,500-$5,000/week for crisis contracts), AMN Healthcare (second-largest, $3,200-$4,500/week, strong hospital relationships), Vivian Health (formerly NurseFly, $3,000-$4,300/week, best mobile app), Trusted Nurse Staffing ($3,300-$4,800/week, premium crisis rates), Aequor Healthcare ($3,000-$4,200/week, strong in California), and Fusion Medical Staffing ($3,200-$4,500/week, fastest credentialing).
All 6 agencies offer tax-free stipends for housing, meals, and incidentals; the agency takes 10-20% of the bill rate (the hospital pays $60-$80/hour; you take $35-$45/hour taxable + $1,400/week tax-free stipend). Top agencies for first-time travellers: Aya and AMN offer the best onboarding and recruiter support. Top agencies for crisis/rapid-response pay: Trusted Nurse Staffing (Aya Healthcare, AMN Healthcare, September 2026).
Fazlur Rahman
