Nontaxable Travel Benefits
There is not a set distance that the IRS requires you to be from your permanent address, but you need to be duplicating your living expenses. However, there are a couple factors to take into account to receive these benefits. First, you need to have a permanent tax home and second, you are only eligible to receive the tax free stipend for 1 year in the same area/location/city. If you exceed that 1 year your pay is converted to an all taxed hourly rate.