This is an excerpt from a report made to the Aviation Safety Reporting System. The narrative is written by the pilot, rather than FAA or NTSB officials. To maintain anonymity, many details, such as aircraft model or airport, are often scrubbed from the reports.
Chain of events: Ground cleared me to taxi from FBO: Taxi to Runway XX via Taxiway 1, Taxiway 2, Taxiway 3, cross Runway XY. On Taxiway 3, approaching Runway YX/XY, I was looking down at my checklist, when I looked up, I was startled to see a regional jet on relatively short (1 mile?) final for Runway YX. After I crossed XY/XY, the regional jet landed without incident.
Human Performance Considerations: First, when taxiing, one needs to be focused outside the airplane. When approaching a runway, slow to look for landing/departing traffic. If I had seen the regional jet earlier, I may have either increased taxi speed, determined no speed change was required, or called Ground and advised that I would wait for landing traffic.
With the pandemic, until recently, commercial air travel has been significantly reduced. Tower personnel may have been reduced as well. I believe one Controller was handling Ground and Tower. With activity picking up, ATC needs to be staffed appropriately as well.
Primary Problem: Human Factors
Don’t look at ANYTHING except outside, while taxiing, Even cockpit chatter and a split second look at the panel is dangerous.