Tax home basics for locum physicians
Temporary assignments, duplicate expenses, and when locum stipends may qualify for tax-free treatment.
Tax home and temporary assignments
Locum physicians often maintain a tax home where they usually practice or live between assignments. When you work a temporary locum job away from that area, duplicate lodging and meal costs may be reimbursed or paid as stipends—if you meet IRS substantiation rules and stay within federal per-diem limits.
What to confirm with your recruiter
- Expected assignment length and whether the role is treated as temporary
- How housing and M&IE stipends are documented on pay statements
- Whether stipends are benchmarked to GSA for the facility city
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Planning aid only · Not tax, payroll, or legal advice · Methodology