1) Forget the term "Tax Advantage"- That is a marketing term for "reimbursements"
2) There is no such thing as a 50 mile rule and if you hear it, give me the name and number of the recruiter and I’ll be glad to chat with them
3) This is a good resource from the National Association of Travel Health Organizations. I was on the committee - send to your recruiter http://www.natho.org/pdfs/NATHO_Travel_Tax_FAQs_Traveler_version_12210.pdf
4) The tax free allowances are replacement payments for duplicated expenses. A tax home is NOT a permanent residence- Your bank account, drivers license etc are not important for the initial determination of a tax home.
5) For a traveler to have a tax home, they must be paying rent or have a mortgage continually at their primary residence and when on the road at their job, incur a 2nd set of lodging expenses. The reimbursements replace the second home expenses
The company may not give you a choice to receive a "tax advantage" plan, but they have the capability to treat that payment as reportable and taxable income which they should if you do not have a tax home.
A recruiter is there it place professionals, not dish out tax advice. Ask them if they are willing to pay your expenses in an audit if they are so sure about their information :)
