Florida
No personal income tax. No nonresident return is filed for wages or 1099 pay earned in Florida.
Business taxes to check: Corporate income tax of 5.5% on C corporations and LLCs taxed as corporations.
Free tax planning tool
Locum Tenens Multi-State Tax Map
Turn a year of assignments into a work-state map and filing checklist without presenting the work-state screen as a total tax balance.
No account required Educational, not individualized advice
Mapped assignment income
$195,000
105 workdays across 2 work states
Work-state gross tax screen
$10,675
Work-state amounts only; resident-state tax and credits are not calculated
Work-state tax less entered withholding
$10,675
$0 entered work-state withholding; this is not a balance due or refund
| Work state | Type | Income | Screened tax | Action |
|---|---|---|---|---|
| WI | 1099 | $110,000 | $5,830 | Check nonresident filing and estimates |
| IA | 1099 | $85,000 | $4,845 | Check nonresident filing and estimates |
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Educational estimate, updated October 17, 2026. This is a work-state filing screen, not a resident or nonresident return calculation. State filing triggers and sources are in the multi-state assignment worksheet. It does not calculate resident-state tax, resident credits, reciprocity eligibility, brackets, deductions, local taxes, nexus, allocation rules, de minimis thresholds, community property, or state-specific 1099 rules.
Worksheet version 1.1
Multi-state assignment worksheet
Use this worksheet with the map above. For each state where you worked, it lists the nonresident filing trigger, the return, whether that state credits its residents for tax paid elsewhere, reciprocity, and local taxes, with a link to the state revenue department source for every row.
- Last reviewed
- October 17, 2026
- State rules shown
- Tax year 2025 instructions, the latest published
- Planning year
- 2026 assignments; recheck when 2026 forms publish
How to use the worksheet
- List every assignment for the year with its work state, W-2 or 1099 classification, gross pay, and workdays.
- For each work state, compare your facts with the filing trigger in the table. Note that several triggers look at income from all sources, not just the work-state pay.
- If you are an employee in a reciprocal state, file the exemption certificate named in the table with that payer. If you are paid on a 1099, plan on a nonresident return and estimated payments.
- On your resident return, confirm the credit for tax paid to other states is available for each work state, and keep the nonresident returns it requires.
- Check the local-tax column, then save the worksheet with your contracts, schedules, and pay records.
Taxstra Tip
Hypothetical example: an Illinois resident earns W-2 wages from a Wisconsin hospital and 1099 locum pay for Wisconsin shifts. The wages can be exempt from Wisconsin tax under reciprocity with Form W-220, but the 1099 pay is not, and if it reaches $2,000 of Wisconsin gross income a Form 1NPR is required. Same state, same year, two different answers.
State source table
States with a personal income tax that the locum tenens guides on this site cover. Jump to a state:
| State | Nonresident filing trigger | Credit for tax paid to other states (for residents) | Reciprocity | Local taxes | Primary source |
|---|---|---|---|---|---|
| ArizonaForm 140NR | Arizona-source income, tested against the gross income threshold ($15,750 single or married filing separately, $31,500 married filing jointly, $23,625 head of household for 2025) multiplied by the Arizona income ratio on Form 140NR line 27. | Yes, Form 309 (with Form 301), for tax paid to listed states. Not for nonresident returns filed with California, Indiana, Oregon, or Virginia; those states give the credit on their own nonresident return instead. | None. Nonresidents who file a resident return with California, Indiana, Oregon, or Virginia can claim Form 309 on the Arizona return; that is a credit rule, not a wage exemption. | No local income tax. | |
| CaliforniaForm 540NR | Any California-source income (services performed in California) and, for a single filer under 65 with no dependents, gross income from all sources over $22,941 or California AGI over $18,353. The test uses worldwide income, so a few California shifts usually require a return. | Yes, Schedule S, for tax paid to listed states; generally not for tax paid to Arizona, Oregon, or Virginia. | None. | No local income tax. | |
| ColoradoForm DR 0104 with DR 0104PN | Colorado-source income and either a federal filing requirement or a Colorado tax liability. There is no separate dollar threshold; pay for work physically performed in Colorado is Colorado-source. | Yes, DR 0104CR, for Colorado residents only. | None. | Occupational privilege taxes (OPT), not income taxes. Denver: employee OPT of $5.75 per month when Denver work pays at least $500 in the month, plus a $4.00 per month business OPT per employee and per owner or partner. Glendale: $5 per month on employees earning more than $750 in a month there. Greenwood Village: $2 per month on employees earning $250 or more in a month there. Aurora repealed its OPT effective January 1, 2025. | |
| GeorgiaForm 500 with Schedule 3 | Georgia-source income and a federal filing requirement. Employee wages are excepted only when Georgia wages do not exceed the lesser of 5% of income from services in all places or $5,000; there is no such exception for 1099 income. | Yes, Form 500 line 18 (other state’s tax credit); attach the other state’s return. | None. | No local income tax. | |
| IllinoisForm IL-1040 with Schedule NR | Illinois-source base income above the exemption allowance ($2,850 per exemption for 2025). Residents of Iowa, Kentucky, Michigan, and Wisconsin file only for Illinois income other than wages, salaries, tips, and commissions, or to claim a refund. | Yes, Schedule CR. Not available for wages covered by reciprocity; nonresidents cannot claim it. | Iowa, Kentucky, Michigan, Wisconsin. Wages, salaries, tips, and commissions only. Nonresident employees give their Illinois employer Form IL-W-5-NR. | No local income tax. | |
| IndianaForm IT-40PNR with Schedule CT-40PNR | Any Indiana-source income. Full-year residents of Kentucky, Michigan, Ohio, Pennsylvania, or Wisconsin whose only Indiana income is wages, salaries, tips, or other compensation file Form IT-40RNR instead. | Yes, Form IT-40 Schedule 6, line 5. For Arizona, Oregon, and DC income, Indiana residents pay Indiana tax and claim the credit on the other state’s nonresident return. | Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin. Wages, salaries, tips, and commissions only; 1099 and sole proprietor income stays taxable in Indiana. | County income tax. A nonresident owes it only if they worked in an Indiana county on January 1 of the tax year; it is figured on Schedule CT-40PNR. | |
| IowaIA 1040 with IA 126 | Iowa-source net income (IA 126, line 27) of $1,000 or more, unless total income is below the general filing thresholds ($9,000 single, $13,500 married filing jointly, under 65). Married nonresidents test combined income. | Yes, IA 130 Out-of-State Tax Credit, for Iowa residents only. | Illinois only. Wages and salaries only. Illinois residents working in Iowa give the employer Form 44-016. | School district and county EMS surtaxes are based on the district of residence at year end. | |
| KentuckyForm 740-NP (740-NP-R for a wage-only refund under reciprocity) | Any Kentucky-source gross income and gross income from all sources above the modified gross income amount for family size ($15,650 for one person for 2025), or Kentucky self-employment gross receipts above that amount. | Yes, Schedule ITC, limited to the lesser of the Kentucky tax on that income or the other state’s tax. | Illinois, Indiana, Michigan, Ohio, Virginia (daily commuters), West Virginia, Wisconsin, each worded differently; treat 1099 income as not covered. Withholding exemption on Form 42A809. Does not apply to anyone living in Kentucky more than 183 days. | City and county occupational license taxes on wages and net profits, set and administered locally; they still apply to reciprocal-state residents. | |
| MarylandForm 505 with Form 505NR | Maryland-source income and a federal filing requirement (for 2025, gross income of $15,750 single or $31,500 married filing jointly), even if the Maryland portion is smaller. | Yes, Form 502CR Part A. | Pennsylvania, Virginia, and DC residents (if they did not keep a Maryland home for 183 days or more) and West Virginia residents. Wages only. Exemption claimed on Form MW507; some Pennsylvania residents still owe the local portion. | Nonresidents pay a 2.25% special nonresident tax in place of county income tax. | |
| MassachusettsForm 1-NR/PY | Massachusetts-source income (wages for work in Massachusetts or profit from a profession conducted there) above the smaller of $8,000 or the prorated personal exemption. | Yes, Schedule OJC with Form 1. | None. | No local income tax. A 4% surtax applies to Massachusetts-source income over $1,083,150 for 2025. | |
| MichiganForm MI-1040 with Schedule NR | File if you owe Michigan tax, are due a refund, or AGI exceeds the exemption allowance ($5,800 for 2025); nonresidents prorate the exemption on Schedule NR. | Yes, MI-1040 line 18, for income tax imposed by government units outside Michigan. | Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin. Wages only; business income remains taxable. Exemption claimed on Form MI-W4. | 24 cities levy an income tax. Detroit is 2.4% for residents and 1.2% for nonresidents (Form 5119 for 2025). | |
| MinnesotaForm M1 with Schedule M1NR | Gross income assignable to Minnesota of $14,950 or more for 2025. | Yes, Schedule M1CR. | Michigan and North Dakota. Covers personal service income; business income is excluded, though Minnesota says fees for professional services you personally provide may qualify. Exemption claimed on Form MWR each year. | No local income tax. | |
| MissouriForm MO-1040 with Form MO-NRI | A federal filing requirement and $600 or more of Missouri-source income for 2025. | Yes, Form MO-CR. | None. | St. Louis 1% earnings tax on employees working in the City regardless of where they live, and on businesses performing work there. Kansas City, Missouri levies a 1% earnings tax that nonresidents owe on income earned within city limits. | |
| New JerseyForm NJ-1040NR | New Jersey-source income and gross income from everywhere over $10,000 (single or married filing separately) or $20,000 (married filing jointly, head of household, qualifying surviving spouse). | Yes, Schedule NJ-COJ. | Pennsylvania only, employee compensation only; self-employed Pennsylvania residents still file NJ-1040NR. Withholding exemption on Form NJ-165. | No local income tax on individuals. | |
| New YorkForm IT-203 | New York-source income and New York AGI (federal amount column) above the New York standard deduction ($8,000 single for 2025). | Yes, Form IT-112-R, for income sourced to and taxed by another state. | None. | New York City personal income tax applies to residents only. Nonresidents with Yonkers wages or business file Form Y-203. Self-employed physicians with more than $50,000 of net earnings allocated to the Metropolitan Commuter Transportation District owe MCTMT. | |
| North CarolinaForm D-400 with Schedule PN | North Carolina-source income and total federal gross income from all sources above the chart amount ($12,750 single, $25,500 married filing jointly for 2025). | Yes, Form D-400TC Part 1, for North Carolina residents only. | None. | No local income tax. | |
| OhioForm IT 1040 with Schedule IT NRC | Every nonresident with Ohio-sourced income must file, with narrow exceptions (for example, Ohio AGI at or below the exemption amount). Full-year residents of Indiana, Kentucky, Michigan, Pennsylvania, or West Virginia whose only Ohio income is wages do not file. | Yes, Schedule IT RC. | Indiana, Kentucky, Michigan, Pennsylvania, West Virginia. Employee wages only; excludes non-employee compensation, business income, and pay from a pass-through entity owned 20% or more. Exemption claimed on Form IT 4. | Municipal income taxes administered by cities, RITA, or CCA, with a 20-day occasional-entrant rule (R.C. 718.011). School district income tax applies to residents only. | |
| PennsylvaniaForm PA-40 with Schedule NRH | Total Pennsylvania gross taxable income over $33 for 2025, or any loss. Nonresidents report compensation for work in Pennsylvania and net profits from a Pennsylvania business. | Yes, Schedule G-L. | Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia. Most W-2 compensation only; excludes miscellaneous and non-employee compensation. Exemption certificate REV-419. | Local earned income tax at the work-location nonresident rate plus the Local Services Tax. Philadelphia nonresident Wage Tax and Net Profits Tax (3.43% for wages paid from July 1, 2025). | |
| South CarolinaForm SC1040 with Schedule NR | Any South Carolina gross income, or South Carolina tax withheld from wages. There is no dollar threshold, and all personal service income earned in South Carolina is reported. | Yes, Form SC1040TC. | None. Payers withhold 2% from each payment to a nonresident doing business in South Carolina on a contract over $10,000, which can reach 1099 locum contracts. | No local income tax. | |
| VirginiaForm 763 | Any Virginia-source income and Virginia adjusted gross income from all sources at or above $11,950 (single) or $23,900 (married filing jointly) for 2025. | Yes, Schedule OSC. | Maryland, Pennsylvania, West Virginia, DC, and Kentucky daily commuters. Salaries and wages only; business income requires Form 763. Exemption claimed on Form VA-4, renewed each year. | No local income tax. | |
| WisconsinForm 1NPR | Wisconsin-source gross income of $2,000 or more for 2025, measured before expenses, so a 1099 physician tests gross receipts. Wages exempt under reciprocity do not count. | Yes, Schedule OS; not for wages taxed by Illinois, Indiana, Kentucky, or Michigan. | Illinois, Indiana, Kentucky, Michigan. Employee income only, never self-employment. Exemption claimed on Form W-220. | No local income tax. |
States without a personal income tax
No nonresident income tax return is required for wages or 1099 pay earned in these states, and your resident state generally taxes that income with no credit to offset it. Business-level taxes can still apply.
Nevada
No personal income tax. No nonresident return is filed for wages or 1099 pay earned in Nevada.
Business taxes to check: Commerce Tax on businesses, including sole proprietorships, with Nevada gross revenue over $4 million in a fiscal year.
Tennessee
No personal income tax. The Hall income tax on interest and dividends was repealed for tax periods beginning on or after January 1, 2021. No nonresident return is filed for wages or 1099 pay earned in Tennessee.
Business taxes to check: Franchise and excise tax on LLCs, corporations, and limited partnerships, including a physician’s PLLC. Physicians are no longer subject to the professional privilege tax (Public Chapter 1083 of 2022).
Texas
No personal income tax. No nonresident return is filed for wages or 1099 pay earned in Texas.
Business taxes to check: Franchise (margin) tax on taxable entities, including LLCs and single-member LLCs; a sole proprietorship is not a taxable entity. No tax is due for 2026 and 2027 reports when total revenue is at or below $2,650,000.
Washington
No personal income tax on wages or 1099 pay for 2025 through 2027. Senate Bill 6346 adds a 9.9% tax on adjusted gross income over $1 million starting January 1, 2028; Washington has not yet published who must file, including nonresidents. Washington’s capital gains excise tax applies to long-term capital gains allocated to Washington; it is not a tax on wages or self-employment income.
Business taxes to check: Business and occupation (B&O) tax on gross income of self-employed (1099) physicians under the service and other activities classification: 1.5% when prior-year taxable income is under $1 million, 1.75% from $1 million to $4,999,999.99, and 2.1% at $5 million or more (from October 1, 2025). Employees do not owe B&O tax on wages.
Input definitions
| Input | Definition |
|---|---|
| Resident state | The state of domicile for the full year: where you intend to return, vote, hold a driver’s license, and keep your primary home. A part-year move changes the analysis and is outside this screen. |
| Work state | The state where you physically performed the services. Compensation is generally sourced to that state, not to the agency’s or hospital system’s headquarters. Telehealth sourcing can differ by state. |
| Classification | W-2 if the agency or facility treats you as an employee and withholds; 1099 if you are paid as an independent contractor. Reciprocity agreements apply only to W-2 wages. |
| Gross income | Pay for services in that work state before expenses. Several states test filing on gross income or gross receipts, not net profit, so enter the gross figure. |
| Workdays | Days you performed services in the state. Keep schedules or timesheets; when one contract spans states, duty days are the usual allocation key. |
| Effective rate | A single flat rate you choose to approximate the work state’s tax. It is a screening input, not a state bracket calculation. |
| Withholding | State income tax already withheld by that work state’s payer (box 17 of Form W-2), or zero for 1099 income. Estimated payments are tracked separately. |
Assumptions and limits
- Rules shown are the tax year 2025 rules each state published in its most recent instructions. Most states release tax year 2026 instructions between December and February; the table is rechecked then.
- Filing thresholds are shown for a single filer under 65 with no dependents unless stated. Age, filing status, dependents, and part-year residency change several of them.
- A filing trigger is not a tax bill. Many nonresidents file and owe little after proration, and some file only to recover withholding.
- The resident-state credit generally cannot exceed the lesser of the other state’s tax or the resident tax on the same income, so a higher-rate work state can leave a net cost.
- Reciprocity generally covers employee wages only. 1099 income, S corporation distributions, and business income are usually taxable in the work state even between reciprocal states. Minnesota is the exception to check: it says fees for professional services you personally provide may qualify.
- States without a personal income tax can still impose business taxes on a physician’s entity or gross receipts. Those are listed but not calculated.
- Local income taxes (cities, counties, school districts, transit taxes) are flagged where common, not computed.
- The estimator above multiplies gross income by the rate you enter. It does not apply brackets, deductions, resident credits, local taxes, or entity-level taxes, and it does not determine residency or domicile.
- This worksheet is educational and is not individualized tax advice. State law, guidance, and thresholds change; confirm the current year before filing.
Change log
- Version 1.1, October 17, 2026. Added AZ, CO, IN, MO, SC, TX, FL, WA, TN, NV.
- Version 1.0, October 17, 2026. Added the multi-state assignment worksheet: state source table with primary-source links, input definitions, assumptions and limits, stable section anchors, and this change log.
- Version 0.9, August 23, 2026. Published the work-state filing screen (assignments, classification, workdays, effective rate, and withholding).
To cite this worksheet, link to taxstra.com/tools/locum-tenens-multi-state-tax-estimator/#state-source-table and note the version and review date.
Working in three or more states this year?
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Related: locum tenens tax guide and which state taxes a locum assignment.
Worked example
An Illinois physician with 1099 assignments in Wisconsin and Iowa
An Illinois resident works two 1099 locum assignments: 60 days in Wisconsin for $110,000 and 45 days in Iowa for $85,000. No state tax was withheld. Wisconsin is entered at an illustrative 5.3% effective rate and Iowa at its 3.8% flat rate.
Inputs
| Resident state | IL |
|---|---|
| WI assignment | 1099, 60 days, $110,000 at 5.3% |
| IA assignment | 1099, 45 days, $85,000 at 3.8% |
| Work-state withholding entered | $0 |
Calculator output
| Mapped assignment income | $195,000 |
|---|---|
| Workdays and work states | 105 workdays across 2 work states |
| WI screened tax | $5,830 |
| IA screened tax | $3,230 |
| Work-state gross tax screen | $9,060 |
| Work-state tax less entered withholding | $9,060 |
Both rows show "Check nonresident filing and estimates." Illinois reciprocity with Wisconsin and Iowa covers employee wages only, so 1099 pay earned in those states is generally taxable there. Illinois still taxes the full $195,000 as the resident state and allows a Schedule CR credit for tax paid to the other states. That resident-state math is outside this screen.
Methodology
How this calculator works
The map totals assignment income by work state, applies the effective rate you enter for each state, and compares that screen with work-state withholding. It is a filing map, not a return.
Formulas
- Work-state tax screen = the sum of each assignment’s gross income x the effective rate you enter for that state.
- Work-state tax less withholding = tax screen minus the work-state withholding you enter.
- Work states = the distinct two-letter state codes entered.
- Action column: the resident state gets "Resident filing"; a W-2 row gets "Check nonresident filing and reciprocity"; a 1099 row gets "Check nonresident filing and estimates".
Assumptions
- Pay is sourced to the state where the work was physically performed, which is the general rule for personal service income.
- The effective rate you enter approximates that state’s tax on the assignment income.
- State filing triggers, credits, and reciprocity rules are in the state-by-state worksheet above, each with its own primary source.
What it ignores
- Resident-state tax and the resident credit for taxes paid to other states.
- State brackets, deductions, filing thresholds, local taxes, and part-year residency.
- Federal income tax, self-employment tax, and federal or state estimated tax safe harbors.
Sources
Primary sources
- IRS Publication 505: tax withholding and estimated tax: federal estimated payments when 1099 income has no withholding
- Illinois Form IL-W-5-NR: reciprocity exemption: Illinois reciprocity with Iowa, Kentucky, Michigan, and Wisconsin, for wages
- Illinois Schedule CR instructions: credit for tax paid to other states: resident credit for income taxed by another state
- Iowa DOR: Iowa-Illinois reciprocal agreement: wages and salaries only
- Iowa DOR: IA 1040 instructions, Iowa tax: 3.8% flat rate
- Wisconsin DOR Publication 121: reciprocity: employee income only, never self-employment income
- Wisconsin DOR 2025 Form 1NPR instructions: nonresident filing requirement
Educational, not individualized tax advice.
How to use the result
Use the answer as a decision screen
The result is designed to expose the variables worth investigating, not to replace transaction documents, tax returns, or professional judgment.
Stress-test your inputs
Run a base case and a conservative case. A decision that works only under perfect assumptions needs more diligence.
Separate cash from tax
A tax benefit cannot rescue weak economics. Evaluate operating cash, financing, and tax effects separately.
Document before acting
Save the source documents and assumptions a CPA will need to validate the treatment.
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Frequently asked questions
These answers explain the model’s boundaries.
Does income follow my residence or the hospital state?
Compensation is commonly sourced to where services are performed, while the resident state may also tax worldwide income and may allow a credit. State-specific rules control.
Does reciprocity mean no filing?
Not always. Reciprocity generally affects wages and withholding between specific states; 1099 income, registration, estimated payments, and resident filings can differ.
Why enter a state rate?
A flat effective rate keeps the screen transparent. Actual state brackets, deductions, local tax, credits, and thresholds require state-specific calculations.
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