Locum tenens careers offer flexibility and variety, but they can also change how you manage your finances. As a locum tenens physician or advanced practitioner, you are typically classified as an independent contractor, which means your income is often paid without automatic tax withholding.
That shift can feel manageable throughout the year, but stressful once tax season begins. The best way to stay ahead is to plan early, understand key deadlines, and track the expenses that may apply to locum tenens jobs. With a little preparation, locum tenens taxes can be far more straightforward.
A W-2 is issued to employees, and taxes are typically withheld automatically from each paycheck.
A 1099 is issued to independent contractors or self-employed individuals. Taxes are not withheld from 1099 income, so independent contractors are responsible for paying their own taxes.
Many clinicians who work locum tenens jobs are paid as 1099 contractors, which means you are responsible for setting money aside for taxes and making payments to the IRS throughout the year. According to the IRS, a different set of tax payment and filing rules applies to independent contractors than to W-2 employees.
Tax regulations can be complex, especially when you work across multiple states or have income from multiple sources. Partnering with a qualified tax preparer can help you organize documentation, plan for estimated payments, and identify deductions that apply to your situation.
This year's tax filing deadline is Wednesday, April 15, 2026, although those living in certain areas affected by natural disasters have additional time to file.
However, if you are a locum tenens clinician or anyone expected to owe more than $1,000 when filing your tax return, the IRS requires you to file quarterly estimates. Paying quarterly avoids a large lump-sum payment on Tax Day.
As a locum tenens clinician, you may be able to deduct certain work-related expenses, depending on your situation and IRS guidelines.
Common examples can include:
Tax forms and requirements can be complex, and small errors can lead to delays or additional costs. If you have questions, the IRS provides online tools and phone support, and your tax preparer can help you clarify next steps based on your income type, state requirements, and filing status.
Locum tenens taxes can feel complicated, but the right plan can make tax season far more manageable. By staying organized throughout the year, tracking deadlines, and working with a qualified tax preparer, you can reduce stress and protect more of your income.
At Medicus, we support clinicians beyond placement. Whether you are exploring your first assignment or managing multiple locum tenens jobs, our team can help you access resources that make locum tenens work easier to navigate, including guidance and support related to locum tenens taxes through the My Medicus Loyalty Program.
If you're interested in working locum tenens with Medicus, view our open locum tenens jobs here, or fill out the short form below to connect with a Medicus Recruiter.
Not necessarily, but taxes can feel higher because 1099 locum tenens income is not withheld automatically. You are responsible for setting aside funds and paying the IRS directly, which can create sticker shock if you are used to W-2 withholding.
For many locum tenens clinicians, yes. If you expect to owe more than $1,000 when you file your return, the IRS requires quarterly estimated tax payments.
As a locum tenens clinician, you may be eligible for deductions for work-related expenses, including travel, education, workwear, retirement contributions, and more.
Medicus supports clinicians beyond placement, and eligible locum tenens may have access to additional resources through the My Medicus Loyalty Program. Your recruiter can share what is available and help you connect with support related to locum tenens taxes.
Note: This article is for general informational purposes and is not tax advice. A qualified tax professional can help you apply IRS rules to your specific situation.