
4 Tax Tips for Locum Tenens
Each year, as tax season rolls around, Floyd Lee Locums gets a lot of questions about what filing rules apply to locums professionals. While no tips can substitute for the advice of a qualified tax preparer, we do find there are some general definitions and best practices that can help guide the conversation.
Review this information prior to meeting with your tax preparer—and write down any questions you have. Then, you’ll be well on your way to optimizing any refund you may be owed.

What state do I file in? If you’re a traveling locums provider, you are required to file both in your home state and any states you’ve worked in that year. For example, if you lived in Philadelphia, but took locums assignments in New Jersey and New York during the year, you need to file in all three states. (Note: Not doing so can endanger licensure.)
What kind of documentation will help me during tax time? Because they work in a variety of places throughout the year, many locums professionals are diligent about their records. Documentation for travel, mileage, lodging, etc. are a treasure trove of potential deductions that can work in your favor. If you didn’t keep or misplaced this information, see if your locums recruiter has any of it—or if it was captured in your contract.
What do I need to keep in case of an IRS audit? Almost everything. As a locums professional, you may be asked to present any contracts, licenses and receipts from the work you’ve done. The only exceptions are receipts having to do with food and gas (unless it was for a rental car).
How long should I keep my own records? The typical timeline for keeping contracts, receipts and records is 7 years. However, if you received anything tax-free during this time, an audit would require you to have those documents for up to 14 years.
While tax time can always be a bit frustrating to manage, these tips can help streamline the process. Work with a qualified tax preparer to address your individual situation. And, once you’ve filed, call a Concierge Consultant for your next role.
*Note: No tips or recommendations made in this article should substitute for the advice of a qualified tax preparer. Floyd Lee Locums is not a qualified tax preparer, and offers this information without knowledge for how it could apply to individual reader’s tax requirements.
The locums experts at Floyd Lee Locums can help you develop a realistic and successful approach to locums. Contact us today.