Filing Locum Tenens Taxes

Learn how to file your locum tenens taxes in four simple steps.

Filing locum taxes

Ah, tax season.

It elicits groans from all of us every year, but most of us only have to deal with a W-2. As a locum tenens physician, you will have filled out a 1099 form with any agency with which you’ve worked over the past year.

That can make filing locum tenens taxes a little trickier. But not to fear – take a deep breath and follow these simple steps.

#1 Plan ahead.

Keep in mind that you’re not paying federal, state and self-employment taxes throughout the year, so set aside roughly 40 percent of your income to pay by the tax filing deadline in April. You can also submit quarterly estimates to the IRS to minimize your year-end payment.

#2 Save your receipts.

Locum tenens work gives you freedom from the overhead of a traditional business. You’re your own boss, which means you can write off most of your travel and work-related expenses since there are fewer restrictions for deductions. Examples include:

  • Housing, travel and meals not covered by your agency.
  • Continuing education and licenses.
  • Scrubs and white coats.
  • Equipment such as your laptop.
  • Anything that is ordinary or necessary for your work.

Hopefully you’ve been saving these all along. Which brings us to…

#3 Find a trustworthy accountant.

According to Physicians Practice, a CPA who you can call on throughout the year for support is a must for every physician. NerdWallet provides great tips for finding the right tax preparer:

  • Require your preparer to have a Preparer Tax Identification Number.
  • Make sure they are a certified public accountant, licensed attorney or enrolled agent.
  • Look for membership to the National Association of Tax Professionals.
  • Ensure they will be available after tax season to take your calls or represent you in front of the IRS if the need arises.

#4 Remember to save.

It’s important to plan for your retirement, by choosing an IRA or SEP account. A Simplified Employee Pension account helps those who are self-employed provide retirement benefits to themselves. You can read more about them here.

This article is intended to provide general tax information. For tax advice related to your specific needs, please consult a tax preparer in your area.

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Federal facts for you.

We are a Federal Supply Schedule Contract holder. 

Federal Supply Schedule (FSS) Contract: 36F79723D0086, Professional and Allied Healthcare Staffing, effective March 15, 2023, through March 14, 2028.

NAICS Codes:
  • 561320: Temporary help services. 
  • 621111: Offices of physicians. 
  • 621112: Offices of physicians, mental health specialists. 
  • 621399: Offices of all other miscellaneous health practitioners. 
  • 621330: Offices of mental health practitioners.


Once you and our client agree to move forward with your assignment, our privileging team will assist you and the client in gathering information required by the healthcare facility to grant clinical privileges.


We contact the facility’s Medical Service Office (MSO) for their application and requirements.


We will assist you by pre-populating the facility’s application and sending to the MSO.


We will assist the MSO by following up on requested items.


MSO will grant privileges based on your training and experience, and you will be able to start your assignment.

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Maggie Youmans

Senior Vice President, Sales

As Senior Vice President, Maggie oversees several key specialty divisions and adjacent teams. With a demonstrated history of leading teams and developing individuals across the organization, she is dedicated to inspiring, challenging and empowering associates to achieve their personal and professional goals. 

Maggie earned degrees in marketing and management focused on consumer economics from the University of Georgia, Terry College of Business. She enjoys traveling with her husband to visit different bed and breakfasts. Together, they have been able to see the beauty within their own backyard and across the country.

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Anne Anderson

Executive Vice President

"I'm passionate about the locum tenens industry - we make a real difference in the lives of both our heroic healthcare providers and the patients they treat."

Anne has been at the forefront of the evolution of locum tenens for more than 35 years. She’s a respected leader with expertise in corporate operations, risk management, credentialing, and travel services. Before joining Jackson + Coker, she served as Executive Vice President at Medical Doctor Associates, part of Cross Country Healthcare. 

An ardent industry advocate, Anne served several years on the Board of the National Association of Locum Tenens Organizations (NALTO), including two years as president. 

Anne received a bachelor’s degree in business administration from Spring Hill College. She is also a PADI open water diver and enjoys scuba diving. 

Connect with Anne on LinkedIn.