Independent personal services: resident professionals taxed at home, except for fixed base or prolonged presence taxation exceptions. Income from independent personal services earned by a resident individual is taxable only in the State of residence, 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 meets a presence threshold measured over a twelve month period, in which case only income from activities performed in that 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: resident professionals taxed at home, except for fixed base or prolonged presence taxation exceptions.
Income from independent personal services earned by a resident individual is taxable only in the State of residence, 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 meets a presence threshold measured over a twelve month period, in which case only income from activities performed in that State may be taxed there.
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