This session will provide a review of the rules that govern Tax Homes. Establishing a tax home and away from home status is required for the receipt of housing and meal reimbursements (stipends and per diems) on a tax-free basis and how this differs from a permanent residence. We will also discuss the limitations, sustainability and common misconceptions about tax home laws that travelers encounter and how to remedy non-compliance. Examples of various traveler situations will be used to illustrate the application of the rules and how audits are usually conducted in these scenarios.