Independent personal services: resident-state taxation, except where a fixed base or extended presence allows source-state taxation.

Income from independent personal services of a resident is taxable only in the resident State except where the individual has a fixed base in the other State, in which case only income attributable to that fixed base may be taxed there, or where the individual's presence in the other State amounts to or exceeds 183 days in the fiscal year, in which case only income from activities performed in that State may be taxed there.

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