Independent personal services: income taxable in resident State, may be taxed in other State if fixed base or prolonged presence. Independent personal services income of a resident is taxable only in the State of residence except where the individual has a fixed base in the other State, allowing taxation only on income attributable to that fixed base, or where the individual's presence in the other State meets a prescribed presence threshold over a twelve month period, allowing taxation only on income from activities performed there.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Independent personal services: income taxable in resident State, may be taxed in other State if fixed base or prolonged presence.
Independent personal services income of a resident is taxable only in the State of residence except where the individual has a fixed base in the other State, allowing taxation only on income attributable to that fixed base, or where the individual's presence in the other State meets a prescribed presence threshold over a twelve month period, allowing taxation only on income from activities performed there.
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