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LeoMed staff·September 27, 2026·7 min

State tax residency for locum-oriented fellows

If you're planning a 1099-heavy first year across multiple states, your residency choice is worth 3–7% of gross income. Here's what actually determines it.

This is not tax, legal, or financial advice.

Informational content only, based on published guidance and general practice patterns. Tax rules change, state laws vary, and individual circumstances matter. Before acting on any strategy discussed here, consult a physician-focused CPA and a licensed attorney in the state where you will be practicing. See our Terms of Service §21 for the full disclaimer.

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    State tax residency for locum-oriented fellows | LeoMed