In tax circumstances, what indicates an itinerant worker?

An itinerant worker is typically defined by the nature of their work requiring them to travel or move around frequently, often in search of jobs, which is precisely captured by the portrayal of working seasonal jobs with no fixed home. This definition highlights that itinerant workers do not maintain a permanent residence and instead migrate to different locations based on seasonal employment opportunities.

While having jobs in multiple states or moving frequently for work may also describe aspects of itinerant work, the emphasis on seasonal jobs along with the lack of a fixed home more accurately encapsulates the itinerant lifestyle—where the nature of employment and the absence of a stable address are both crucial characteristics.

Being a contractor with no permanent residence may suggest mobility and lack of a fixed home but does not inherently indicate seasonal work, which is a key element of what defines an itinerant worker. Therefore, the focus on seasonal employment in the context of no fixed residence aligns directly with the traditional understanding of itinerant work.