Direct answer
A locum or 1099 physician should not assume that temporary housing, airfare, mileage, or a home office is deductible. Travel treatment depends on the physician’s tax home, assignment facts, business purpose, personal components, and reimbursement; a home office generally requires qualifying business use that is exclusive and regular unless a specific exception applies.
Determine the tax home before classifying travel
The personal residence and the tax home are not automatically the same. Review where the physician conducts business, the pattern and duration of assignments, duplicated living costs, and whether an assignment is realistically temporary or indefinite.
Separate commuting from business transportation
Travel from home to a regular workplace is generally different from transportation between business locations or qualifying travel away from the tax home. Keep a contemporaneous calendar and mileage or fare records tied to each assignment.
| Fact to document | Why it matters |
|---|---|
| Principal business locations | Helps determine the physician’s tax-home analysis |
| Assignment start, expected end, and actual end | Temporary and indefinite work can receive different treatment |
| Travel route and purpose | Distinguishes business transportation, qualifying travel, commuting, and personal days |
| Reimbursement terms | Shows who bore the expense and how the payment was reported |
| Home-office space and activities | Supports exclusive, regular, and qualifying business-use analysis |
| Receipts, mileage, and calendar | Connects amount, date, location, and business purpose |
Test the home-office requirements
Identify the specific space, how often it is used, what administrative or management work occurs there, whether another fixed location is used for those activities, and whether the area has personal use. Review actual-expense and simplified-method records only after eligibility is established.
Reconcile reimbursements and entity treatment
An employer or staffing company reimbursement can change reporting. A physician-owned corporation may need an accountable-plan process rather than an unreimbursed shareholder deduction. Coordinate this review with multi-state locum planning and the accountable-plan guide.
Primary sources
Frequently asked questions
Is every locum assignment away from home deductible travel?
No. Tax-home and assignment-duration rules matter, and personal or commuting costs remain nondeductible.
Can a physician deduct a guest room used occasionally for charts and calls?
Occasional business use generally does not satisfy regular-use requirements, and personal guest use can prevent exclusive-use treatment.
Does an S corporation owner claim the same home-office deduction as a Schedule C physician?
Not automatically. The worker and entity relationship changes the reporting analysis; a documented corporate reimbursement arrangement may be relevant.