I started working as a locum tenens physician assistant last year in February. I have a W-2 from my last permanent position, which ended in February, then a 1099-MISC form that is one lump sum from the three consulting positions I held in two different states (MA and CA). I don't want to enter it as one lump sum, because I don't want to pay MA taxes on all of my income. Do I enter these as separate businesses? All of the money was paid to me directly, as I did all of my work through one agency. I also need to know where to add my per diem expenses for each separate job.
