That sounds correct. You first pay taxes as a "non-resident" to each state outside of your home state where you work as a Locum Tenens during the year. You then report that income on your home state's tax return, calculate the state income taxes owed on that income, and take a credit for taxes paid as a non-resident against your home state tax liability.

If the non-resident state's tax rate is higher than your home state's rate, you should owe no state income taxes to your home state on the Locums income. If, on the other hand, the tax rate of the non-resident state is lower than your home state, you will pay the difference in these two rates multiplied by your Locums income to your home state.

I hope this answers your question.

Zip Code: 01801