Originally Posted by rickair7777

Depends on the arrangement. The IRS tried to tax nonrev SA, but Congress always blocked it. Positive space from home to your USUAL place of work can be taxed. Positive space to another location is not taxed (your wife and most other business travelers). Also not taxed if you have no usual place of work.

People who get positive space due to the nature of the job (job location not desirable, hard to attract workers) typically do pay taxes, but the employer simply includes that in their pay. I believe there's an exemption for travel to a job site which is not suitable for habitation (ie oil rig, North slope).