Independent personal services: resident taxed only in home state unless fixed base abroad or prolonged stay permits foreign 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 ... Summary
Independent personal services: resident taxed only in home state unless fixed base abroad or prolonged stay permits foreign 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-allowing taxation only of income attributable to that base-or where the individual's presence in the other State meets the qualifying stay period, permitting taxation of income from activities performed there.
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