Independent personal services: taxation remains in residence state unless fixed base or extended stay creates taxable presence. Independent personal services by a resident individual are taxable only in the State of residence, except where a fixed base in the other State yields income attributable to that base taxable there, or where an extended-duration stay in the other State permits taxation of income derived from activities performed in that State; professional services include specified independent professions and activities.
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: taxation remains in residence state unless fixed base or extended stay creates taxable presence.
Independent personal services by a resident individual are taxable only in the State of residence, except where a fixed base in the other State yields income attributable to that base taxable there, or where an extended-duration stay in the other State permits taxation of income derived from activities performed in that State; professional services include specified independent professions and activities.
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