Independent personal services taxable in resident state except where fixed base or specified duration threshold allows source-state taxation. Income from independent professional activities 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 stay in the other State aggregates to 183 days or more in any twelve-month period, in which case only income from activities performed in that other State may be taxed 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 taxable in resident state except where fixed base or specified duration threshold allows source-state taxation.
Income from independent professional activities 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 stay in the other State aggregates to 183 days or more in any twelve-month period, in which case only income from activities performed in that other State may be taxed there.
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